BCOM PASS and HONS SEMESTER I To VI PDF

FACULTY OF ECONOMICS & BUSINESS
SYLLABUS
FOR
Bachelor of Commerce (B.Com.)

(Pass & Hons.)
(Semester: IVI)
Examinations: 2014-15
GURU NANAK DEV UNIVERSITY

AMRITSAR
Note: (i) Copy rights are reserved.
Nobody is allowed to print it in any form.
Defaulters will be prosecuted.
(ii) Subject to change in the syllabi at any time.

Please visit the University website time to time.
1
B.Com (Pass & Hons.) (Semester System)
Scheme of Examination
Number Tutorials
Course Course Title Maximum of (T)
Code Marks Lectures per week
(L)
SEMESTER-I
BCG-101 English (Compulsory) 50 6 -
BCG-102 Punjabi Compulsory / 50 6 -
mu~FlI pMjwbI (Basic Punjabi)
BCG-103 Financial Accounting 50 6 2
BCG-104 Business Organisation 50 6 -
BCG-105 Business Communication 50 6 -
BCG-106 Business Statistics 50 6 -
BCG-107 Computer Fundamentals 50 4

2
Number
Tutorials
Course Maximum of
Course Title (T)
Code Marks Lectures
per week
(L)
SEMESTER-II
Punjabi Compulsory /
BCG-202 50 6 -
BCG-203 Advanced Financial Accounting 50 6 2
BCG-204 Commercial Laws 50 6 -
BCG-205 Business Economics 50 6 -
BCG-206 Functional Management 50 4 2
BCG-207 Seminar 50 - -
3
Number Tutorials
(L)
SEMESTER-III
BCG-303 Corporate Accounting 50 6 2
BCG-304 Corporate Laws 50 6 -
BCG-305 Financial Market Operations 50 6 -
BCG-306 International Business 50 6 -
BCG-307 Business Environment 50 6 -
ESL-221 Environmental StudiesI 50 - -
(Qualifying)
*Note: The marks of Paper ESL-221 (Semester-III) Environmental StudiesI will not be
added in the total marks.
4
Number Tutorials
(L)
SEMESTER-IV
BCG-403 Entrepreneurship & Small Businesses 50 6 -
BCG-404 Industrial Laws 50 6 -
BCG-405 Insurance & Risk Management 50 6 -
BCG-406 Indian Economy 50 6 -
ESL-222 Environmental StudiesII 50 - -
(Qualifying)
BCG-407 Seminar 50 3 -
*Note: The marks of Paper ESL-222 (Semester-IV) Environmental StudiesII will not be
added in the total marks.
5
Number Tutorials
(L)
SEMESTER-V
BCG-503 Management Accounting 50 6 -
BCG-504 Indirect Tax Laws 50 6 -
BCG-505 Operations Research 50 6 -
Specialisation Course 1 50 6 -
SPECIALISATIONS
Any of the following groups each having two papers in Semester V can be chosen as
specialization by the students.
1. ACCOUNTING & FINANCE
BCG-511 Contemporary Accounting 50 6 -
BCG-512 Advanced Financial Management 50 6 -
2. BANKING & INSURANCE
BCG-521 Banking Services Management 50 6 -
BCG-522 Insurance Services Management 50 6 -
3. COMPUTER APPLICATIONS & E-BUSINESS
BCG-531 Computer Based Accounting 50 6 -
BCG-532 E Commerce 50 6 -
6
Number Tutorials
(L)
SEMESTER-VI
BCG-603 Auditing 50 6 -
BCG-604 Direct Tax Laws 50 6 -
BCG-605 Corporate Governance 50 6 -
SPECIALISATIONS
Any of the following groups each having two papers in Semester VI can be chosen as
specialization by the students.
1. ACCOUNTING & FINANCE
BCG-611 Portfolio Management 50 6 -
BCG-612 Financial Services 50 6 -
2. BANKING & INSURANCE
BCG-621 Foreign Exchange Management 50 6 -
BCG-622 Risk Management and Insurance 50 6 -
3. COMPUTER APPLICATIONS & E-BUSINESS
BCG-631 Windows and Networking 50 6 -
BCG-632 E Marketing 50 6 -
7
B.Com. (Honours) (Semester III - VI)

(Two Years Course)
The students will have to select one of the following groups having four papers each, of which
Paper-I shall be offered in B.Com. (Hons.) SemesterIII, Paper II in B.Com. (Hons.)
SemesterIV, Paper III in B.Com. (Hons.), SemesterV & Paper IV in B.Com. (Hons.)
SemesterVI.
Each paper shall carry 50 marks. Total Marks will be 200.
Group I: Banking
Paper I: Banking and Financial System
Paper II: Electronic Banking and Risk Management
Paper III: Accounting for bankers
Paper IV: Bank Marketing
Group II: Project and production Management
Paper I: Production Management
Paper II: Quality Management
Paper III: Project Evaluation and Management
Paper IV: Logistics and Supply Chain Management
Group III: Insurance
Paper I : Principles and Practices of Life Insurance
Paper II: Principles and Practices of General Insurance
Paper III: Accounting for Insurers
Paper IV: Insurance Marketing
Group IV: International Business
Paper I: Management of International Business Operations
Paper II: Indias Foreign Trade
Paper III: International Financial Management
Paper IV: International Marketing
8
B.Com (Pass & Hons.) (Semester I)
BCG-101: ENGLISH (COMPULSORY)
Time: 3 Hours Max. Marks: 50
Texts Prescribed:
1. Tales of Life (Guru Nanak Dev University, Amritsar).
2. Prose for Young Learners (Guru Nanak Dev University, Amritsar).
3. Exploring Grammar in Context by Ronald Carter, Rebecca Hughes and Michael McCarthy,
CUP.
Course Contents:
1. Stories at Sr.No. 1, 2,3,5,6 from Tales of Life.
2. Essays at Sr.No. 1, 2,3,5,6 from Prose for Young Learners.
3. Section A & B from Exploring Grammar in Context.
Instructions for the Paper Setter and Distribution of Marks:

The question paper will consist of three sections and distribution of marks will be as under:
Section A: 12 Marks
Section B: 24 Marks
Section C: 14 Marks
SectionA
FIFTEEN (15) questions on the usage of grammar related to Section A & B of Exploring
Grammar in Context will be set for the students to attempt any TWELVE (12) of these questions.
(1 x 12=12 Marks)
SectionB
I. EIGHT (8) questions (four from each literary text) on theme, characterization, tone, and style
etc. will be set for the students to attempt any FIVE questions, choosing at least TWO from
each prescribed text. The answer to each question should not exceed 15-20 sentences.
(3x5=15 Marks)
II. A question requiring the students to write the meaning and usage of four vocabulary items,
two from each literary text, will be set. (1x 4 = 4 Marks)
III. A question requiring the students to translate a short unseen passage from English to
Hindi/Punjabi will be set. (5 Marks)
OR
A question requiring the foreign students (who do not know Punjabi / Hindi) to write the
precise of a short passage will be set. (5 Marks)
SectionC
I. TWO questions, one from each literary text, will be set for the students to answer any
ONE. (1x7=7Marks)
II. A question requiring the students to write a paragraph on one of the two given topics will
be set. (1x7=7 Marks)
9
BCG-102: gzikph (bkiawh)

;w?;No gfjbk
;wK L 3 xzN/ e[b nze L 50
gkm-eqw ns/ gkm-g[;seK
1H d' ozr (eftsk Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk),
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
2H gzikp d/ wjkB ebkeko (pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
b/y L e/Hn?bH;fjrb, pV/ |[bkw nbh yK, ;'Gk f;zx, fgqEthoki eg{o, GkJh ;w[zd
f;zx.
3H g?oQk ouBk
4H g?oQk gVQ e/ gqFBK d/ T[`so.
5H (T)gzikph X[Bh ftT[_s L T[ukoB nzr, T[ukoB ;EkB s/ ftXhnK, ;to, ftnziB, ;[o.
(n) GkFk tzBrhnK L GkFk dk Ne;kbh o{g, GkFk ns/ T[g-GkFk dk nzso,
gzikph T[gGkFktK d/ gSkD-fuzBQ.
6H wks GkFk dk nfXnkgB
(T) gfjbh GkFk d/ s"o T[`s/
(n) d{ih GkFk d/ s"o T[`s/
nze-tzv ns/ gohfyne bJh jdkfJsK
1H fe;/ eftsk dk ;ko iK T[;dk ftFk t;s{ (d' ftu'I fJe) 10 nze
2H o/yk fuso L ;ko, ftFk-t;s{, F];hns d/ r[D 10 nze
3H g?oQk ouBk L fszB ftfFnK ftu'I fe;/ fJe T[s/ g?oQk fbyD bJh 5 nze
fejk ikt/ .
4H g?oQk d/ e/ T[; pko/ gzi gqFBK d/ T[`so 5 nze
5H Bzpo 5 T[s/ fd`sh ftnkeoD d/ nkXko s/ toDBkswe gqFB 10 nze
6H Bzpo 6 ftu wks GkFk d/ gfjbh GkFk ns/ d{ih GkFk ti'_
nfXnkgB, wjZst ns/ ;wZf;nktK pko/ uko gqFB g[`S/ ikDr/,
fiBQK ftu'_ ftfdnkoEh B/ d' dk T[`so d/Dk j't/rk. 5%2=10 nze
10
BCG-102: w[ZYbh gzikph

(In lieu of Compulsory Punjabi)
pwT-kRm
smW : iqMn GMty kul AMk : 50
1. pMjwbI BwSw
gurmuKI ilpI
gurmuKI ilpI : bxqr Aqy qrqIb 20 AMk
2. gurmuKI AwrQogRw&I
srW dI vMf Aqy aucwrn
ivAMjnW dI vMf Aqy aucwrn 15 AMk
3. pMjwbI Sbd-bxqr Aqy rcnw

swDwrn Sbd
in~q vrqoN dI pMjwbI SbdwvlI 15 AMk
XUint Aqy QIm:
1. pMjwbI BwSw : nwmkrx Aqy sMKyp jwx pCwx, gurmuKI ilpI : nwmkrx, gurmuKI vrxmwlw;
pYNqI A~KrI, A~Kr kRm, sr vwhk (a A e), lgW mwqrW, pYr ivc ibMdI vwly vrx, pYr
ivc pYx vwly vrx, ibMdI, it~pI, A~Dk[
2. gurmuKI AwrQogRw&I Aqy aucwrn ; srW dI vMf Aqy aucwrn (lGU-dIrG sr) ; sr Aqy lgW
mwqrW ; ivAMjnW dI vMf Aqy aucwrn ; pYr ivc pYx vwly vrxW (h, r, v) dw aucwrn; l
Aqy L dw aucwrn ; B,D,F,J,G dw aucwrn; pYr ivc ibMdI vwly vrxW dw aucwrn[
3. pMjwbI Sbd-bxqr Aqy rcnw: swDwrn Sbd; iek~lw sr (ijvyN Aw) ; sr Aqy ivAMjn
(ijvyN Awr) ; ivAMjn Aqy sr (ijvyN pw) ; ivAMjn sr ivAMjn (ijvyN pwr) ; pMjwbI Sbd
rcnw ; ilMg-puilMg, iek vcn-bhu vcn; in~q vrqoN dI pMjwbI SbdwvlI; Kwx-pIx Aqy
swkwdwrI nwl sMbMiDq[
11
AMk-vMf Aqy prIiKAk leI hdwieqW:
1. pihly XUint iv~coN pMjwbI BwSw Aqy gurmuKI ilpI dI bxqr Aqy qrqIb nwl sbMiDq 5-5
AMkW dy cwr ivhwrk pRSn pu~Cy jwxgy[ AMkW dI vMf A~goN iek-iek jW do-do AMkW dy Coty
pRSnW ivc kIqI jw skdI hY[
2. dUjy XUint iv~coN gurmuKI AwrQogRw&I Aqy aucwrn nwl sbMiDq 5-5 AMkW dy iqMn ivhwrk pRSn
pu~Cy jwxgy[ AMkW dI vMf A`goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw skdI hY[
3. qIjy XUint iv~coN pMjwbI Sbd-bxqr Aqy Sbd rcnw nwl sbMiDq 5-5 AMkW dy do ivhwrk
pRSn pu~Cy jwxgy[ AMkW dI vMf A`goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw
skdI hY[
4. in`q vrqoN dI pMjwbI SbdwvlI nwl sbMiDq iek-iek AMk dy pMj (AwbjYkitv) pRSn pu~Cy
jwxgy[
5. pRSnW dI BwSw srl Aqy spSt r~KI jwvy[
12
BCG-103: FINANCIAL ACCOUNTING
Note: 1. The question paper covering the entire course shall be divided into three sections.
2. The candidates are allowed to use [Non-Scientific)] calculator.
SectionA: It will have question No.1 consisting of 12 very short answer questions from the
entire syllabus with answer to each question up to five lines in length. Students will
attempt 10 questions. Each question will carry one mark; the total weightage being 10 marks.
SectionB: It will consist of essay type/numerical questions up to five pages in

length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the
syllabus. The candidates will be required to attempt any two questions. Each question will
carry 10 marks. The total weightage of this section shall be 20 marks.
SectionC: It will consist of essay type/numerical questions with answer to each question up
to five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from
Part- II of the syllabus. The candidates will be required to attempt any two questions. Each
question will carry 10 marks. The total weightage of the section shall be 20 marks.
Part - I
Introduction - Nature of financial Accounting - scope objects limitations
Accounting concepts and conventions
Conceptual Frame Work for preparation and presentation of financial statements -Capital,
Revenue and deferred revenue expenditure Capital and revenue receipts Final Accounts
of Sole Proprietor
Joint Venture-Meaning, types, determination of profits under different
methods.
Consignment Accounts- Meaning, features, consignees commission, account sales,
distinction between joint venture & consignment, accounting treatment in the books of
consignor & consignee
13
Part-II
Voyage Accounts- Meaning, accounting treatment in case of complete voyage & incomplete
voyage.
Departmental Accounts - Meaning Objects Advantages - Accounting procedure
Allocation of expenses and incomes Interdepartmental transfers Provision for unrealized
profit.
Branch Accounts - Features Objects- Types of branches Dependent branches Account
Systems Stock and Debtors System Independent branch Features Preparation of
Consolidated Profit and Loss Account and Balance Sheet.
Suggested Readings:
1. Maheshwari, S.N. and Maheshwari, S.K, Financial Accounting, 2009, Vikas Publishing
House, New Delhi.
2. Narayanswami, R., Financial Accounting: A Managerial Perspective, 3rd Edition,
2008, Prentice Hall of India, New Delhi.
3. Mukherjee, A. and Hanif, M., Financial Accounting, 1st Edition, 2003, Tata McGraw Hill.
4. Ramchandran, N. and Kakani, R.K., Financial Accounting for Management, 2nd Edition,
2007, Tata McGraw Hill.
Note: Latest edition of text book may be used.

14
BCG-104: BUSINESS ORGANISATION

Note: The question paper covering the entire course shall be divided into three sections.
Section A: It will have question No.1 consisting of 12 very short answer questions from the
attempt 10 questions. Each question will carry one mark; The total weightage being 10 marks.
Section B: It will consist of essay type/numerical questions up to five pages in
length. Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of
the syllabus. The candidates will be required to attempt any two questions. Each question will
Section C: It will consist of essay type/numerical questions with answer to each question upto
five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from
Part-II of the syllabus. The candidates will be required to attempt any two questions.
Each question will carry 10 marks. The total weightage of the section shall be 20 marks.
Part I
Business: Meaning and types - profession - meaning and importance of business organization.
Social Responsibilities of Business - Business Ethics.
Forum of Business organization - sole trader - partnership - joint Hindu family - joint stock
companies - co-operative societies - public utilities and public enterprises.
Public Sector vs. Private sector
Part II
Location of industry - factors influencing location - size of industry - optimum firm
advantages of large - scale operation - limitation of small scale operation - industrial estates
- district industries centres.
Stock Exchange - Function - Types - Working - Regulation of Stock Exchange in India. Business
Combination - Causes - Types - Effects of Combination in India.
Trade association -Chamber of commerce - Function - Objectives Working in - India.
Suggested Readings
1. Bhusan, Y.K. Fundamentals of Business Organisation and Management, 1980,

Sultan Chand & Sons, New Delhi.
2. Tulsian, P.C.and Pandey V., Business Organisation and Management, 2009,
Pearson Education, New Delhi
3. Talloo, T.J., Business Organisation and Management, 2008, Tata McGraw Hill
Company, New Delhi
4. Basu, C.R., Business Organisation and Management, 2010, Tata McGraw Hill
Company, New Delhi
5. Singla, R.K., Business Organisation & Management, 2011, VK (India) Enterprises,
New Delhi.
15
BCG-105: BUSINESS COMMUNICATION
syllabus. The candidates will be required to attempt any two questions. Each question will carry
10 marks. The total weightage of this section shall be 20 marks.
five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from
Part I
Business Communication Meaning & Importance, Communication Purpose, Process,

Elements, Barriers to Communication and Conditions for Successful Communication.
Forms of Communication, Basic Models of Communication, 7C's of Effective Business
Communication. Organizational Communication: Importance of Communication in
Management, Formal and Informal Communication, Internal and external communication
Presentation Skills: Presentation on any Chosen Topic, Oral Presentations, Principles of
Oral Presentations, Factors affecting presentations. Business Etiquette: Understanding
Etiquette, Cross-Cultural Etiquette, Business manners. Business to Business Etiquette.
Part - II
Internal Correspondence: Memos, Circulars, Notices, Office Orders Correspondence with banks-
Regarding overdrafts, Cash credits, Loans; Drafting of sales letters, Circulars, Preparation of
sales reports, Customers Correspondence- Complaints, Regarding dues, follow up letters
Secretarial Correspondence: Correspondence with shareholders, debenture holders regarding
dividend, interest, transfer-transmission. Communicating with statutory authorities and bodies
lke Stock exchange, RBI, SEBI Preparation of Resume, Job application, Drafting of interview
letters, Call letters, Final appointment orders.
16
Suggested Readings:
1. Taylor, S. and Chandra, V., Communication for Business: A Practical

Approach, Fourth Edition, 2011, Pearson Education.
2. Bovee, C. and Thill, J., Business Communication Today, 2011, Prentice Hall.
3. Sethi, A and Adhikari, B. Business Communication, 2009, McGraw Hill Education.
4. Kaul, A., Business Communication, 2004, Prentice Hall of India, New Delhi.
5. Dulek, R. and Fielden, J., Principles of Business Communication, 1990,
Macmillan Publishing Co., New York.
6. Sharma, R.C. & Mohan, K: Business Communication & Report Writing, 4/e, 2010,
Tata McGraw Hill Pvt Ltd, New Delhi.
7. Ramesh, M.S. & C. Pattanashetti, Effective Business English and Communication,

New Delhi, Published by G.S. Sharma, Prop. R. Chand & Co.
8. Majumdar, M., Commercial Correspondence, 11th Edition, Bookland, Calcutta.
9. Rai, U. & Rai, S.M., Commercial Correspondence and Report Writing, 2009,
Himalaya Publishing House, New Delhi
10. Pal, R. & Korlahalli, J.S., Essentails of Business Communication, 2008,

Sultan Chand & Sons, New Delhi.

17
BCG-106: BUSINESS STATISTICS

attempt 10 questions. Each question will carry one mark; The total weightage being 10 marks.
Section C: It will consist of essay type/numerical questions with answer to each question
upto Five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the
examiner from Part-II of the syllabus. The candidates will be required to attempt any
two questions. Each question will carry 10 marks. The total weightage of the section shall be
20 marks.
Part - I
Definition, Functions, Scope and Limitations of Statistics.
Measures of Central Tendency: Types of averages Arithmetic Mean (Simple and
Weighted), Median and Mode.
Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard Deviation
and Coefficient of Variation.
Simple Correlation and Regression: Meaning, Types, Karl Pearsons & Rank
Correlation (Excluding grouped data), Probable error.
Part - II
Index Numbers: Meaning and importance, Methods of construction of Index Numbers:
Weighted and unweighted; Simple Aggregative Method, Simple Average of Price Relative
Method, Weighted index method: Laspeyres method, Pasches method and Fishers Ideal
method including Time and Factor Reversal tests, Consumer Price Index.
Time Series Analysis: Components, Estimation of Trends (Graphical method,
Semi Average Method, Moving Averages method and Method of Least Squares for linear path).
Probability: Conceptual meaning and definition of probability, Theorems of probability-addition
and multiplication theorem of probability and concept of conditional probability
(simple applications only).
18
Suggested Readings:
1. Levin, Richard and David S. Rubin. Statistics for Management. 7th Edition,
Prentice Hall of India, New Delhi.
2. Chandan, J.S., Statistics for Business and Economics, Ist Edition,
(1998), Vikas Publishing House Pvt. Ltd.
3. Render, B. and Stair, R. M. Jr., Quantitative Analysis for Management, 7th Edition,
Prentice-Hall of India, New Delhi.
4. Gupta C B, Gupta V, An Introduction to Statistical Methods, 23rd Edition (1995),
Vikas Publications.
5. Siegel, Andrew F, Practical Business Statistics. International Edition, 5th Edition (2001),
McGraw Hill Irwin.
6. Berenson, L.M., Krehbiel, T.C., Vishwanathan, P.K. and Levine, D.M., Business
Statistics: A First Course, 4th Edition (2008), Pearson Education.
19
BCG-107 COMPUTER FUNDAMENTALS

entire syllabus with answer to each question up to five lines in length. Students will attempt
10 questions. Each question will carry one mark; the total weightage being 10 marks.
Section B: It will consist of essay type/numerical questions up to five pages in length.
Four questions numbering 2, 3, 4 and 5 will be set by the examiner from Part-I of the syllabus.
The candidates will be required to attempt any two questions. Each question will carry 10 marks.
The total weightage of this section shall be 20 marks.
Section C: It will consist of essay type/numerical questions with answer to each question up to
five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from
Part-II of the syllabus. The Candidates will be required to attempt any two questions.
Part - I
General Features of Computers, Generations of Computer, Workstation, Mainframe Computer
and Supercomputers, Computer Applications - Data Processing, Information Processing,
Commercial, Office Automation, Industry and Engineering, Healthcare, Education, Graphics and
Multimedia.
Computer memory : primary and secondary memory Secondary storage devices - magnetic and
optical media input and output writs - printer, plotter, sconner-OMR, OCR, MICR,
Mouse,Keyboard, Modem.
Part - II
Computer Software and Hardware-System, Application, Service Software, Machine and

Assembly Language, High Level Language, Operating System - Basic, Functions and Types.
Fundamentals of DOS, Internal and External Commands of DOS, Batch Files, Booting and its
Types.
Suggested Readings:
1. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India.
2. Sinha, Pradeep K. and Preeti Sinha, Foundation of Computing, BPB Publication.
3. Saxena, Sanjay, A First Course in Computers, Vikas Publishing House.
4. Leon A. & Leon M., Introduction to Computers, Leon Vikas Publications.
5. Leon, Fundamentals of Information Technology, Vikas Publications.
6. Kakkar D.N., Goyal R., Computer Applications in Management, New Age.
7. Basandra S.K., Computers Today, Galgotia.

20
B.Com (Pass & Hons.) (Semester II)
Texts Prescribed:
1. Tales of Life (Guru Nanak Dev University, Amritsar).
2. Prose for Young Learners (Guru Nanak Dev University, Amritsar).
3. Exploring Grammar in Context by Ronald Carter, Rebecca Hughes, and Michael McCarthy,
CUP.
Course Contents
1) Stories at Sr.No.7,9,10,11,12 from Tales of Life.
2) Essays at Sr.No.7,8,9,10,11 from Prose for Young Learners.
3) Section C and D from Exploring Grammar in Context.
Division of Marks:
Section A: 12 Marks
Section B: 24 Marks
Section C: 14 Marks
SectionA:
I. FIFTEEN (15) questions on the usage of grammar related to Section C & D of Exploring
Grammar in Context will be set for the students to answer any TWELVE (12) of these
questions. (1 x 12=12 Marks)
SectionB:
II. EIGHT (8) questions (four from each literary text) on theme, characterization, tone, and
style etc. will be set. The students will be required to attempt any FIVE questions,
choosing at least TWO from each prescribed text. The answer to each question should not
exceed 15-20 sentences. (3x5=15 Marks)
III. A question requiring the students to write the meaning and usage of FOUR vocabulary
items, two from each literary text, will be set. (1x4 = 4 Marks)
IV. The students will be required to write a personal letter on ONE of the TWO situations/
issues provided in the question paper. (5 Marks)
SectionC:
V. Two questions, one from each literary text, will be set. The students will be required to
answer any one. (6x1=6Marks)
VI. The students will be required to answer four short questions showing their
comprehension of a passage (about 200 words) selected from either of the
prescribed literary books (4 short questions of 2 marks each) (2x4=8 Marks)
21


1H d' ozr (ejkDh Gkr) (;zgkH jofizdo f;zx fY`b'_ ns/ gqhsw f;zx ;or'Xhnk),
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
2H gzikp d/ wjkB ebkeko (pbtzs rkorh), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o.
b/y L ;shF r[iokb, r[ouoB f;zx, mke[o f;zx, pboki ;kjBh, ;[fozdo e"o.
3H Fpd-pDso ns/ Fpd ouBk L gfoGkFk, w[Yb/ ;zebg.
4H Fpd Fq/DhnK
5H g?oQk ouBk
6H g?oQk gVQ e/ gqFBK d/ T[`so
7H w[jkto/ ns/ nykD
1H fe;/ ejkDh dk ;ko iK T[;dk ftFk t;s{ (d' ftu'I fJe) 10 nze
2H o/yk fuso L ;ko, ftFk-t;s{, F];hns d/ r[D 10 nze
3-4H 3-4 Bzpo T[`s/ fd`sh ftnkeoD d/ nkXko s/ toDBkswe gqFB 10 nze
5H g?oQk ouBk L fszB ftfFnK ftu'I fe;/ fJe T[s/ g?oQk fbyD bJh 5 nze
fejk ikt/ .
6H g?oQk d/ e/ T[; pko/ gzi gqFBK d/ T[`so 5 nze
7H Bzpo 7 ftu n`m nykD ns/ nZm w[jkto/ g[`S/ ikDr/, fiBQK ftu'_
ftfdnkoEh B/ gzi-gzi ~ tkeK ftu tos e/ noE ;gZFN eoB/ j'Dr/

5O5=10 nze
22
BCG-202: mu~FlI pMjwbI
pwT-kRm
1. pMjwbI Sbd-bxqr
sMXukq Aqy imSrq Sbd
in~q vrqoN dI pMjwbI SbdwvlI 20 AMk
2. pMjwbI vwk-bxqr
swDwrn vwk : iksmW
sMXukq vwk : iksmW
imSrq vwk : iksmW
pMjwbI vwkW dI vrqoN dy iviBMn smwijk pRsMg 15 AMk
3. pRkwrjI pMjwbI
ic`TI p`qr
pYrw rcnw
AKwx Aqy muhwvry 15 AMk
XUint Aqy QIm
1. pMjwbI Sbd bxqr: sMXukq Sbd ; smwsI Sbd (ijvyN lok sBw) ; dohry Sbd/duhrukqI (ijvyN
DUV DwV/Br Br), imSrq SbdW dI bxqr/isrjnw; AgyqrW rwhIN (ijvyN aup-BwSw), ipCyqrW
rwhIN (ijvyN rMglw), pMjwbI Sbd rcnw; pVnwvIN rUp, ikirAw/shwiek ikirAw dy rUp ; in~q
vrqoN dI pMjwbI SbdwvlI ; ru~qW, mhIinAW, mOsmW, igxqI nwl sbMiDq[
23
2. pMjwbI vwk-bxqr : krqw krm ikirAw; swDwrn vwk, ibAwnIAw, pRSnvwck,

AwigAwvwck; sMXukq Aqy imSrq vwkW dIAW iksmW ; suqMqr Aqy ADIn aupvwk ; smwn
(qy/Aqy) Aqy ADIn (jo/ik) XojkW dI vrqoN; pMjwbI vwkW dI vrqoN dy iviBMn
smwjk/siBAwcwrk pRsMg ; Gr ivc, bwzwr ivc, myly ivc, SOipMg mwl/isnmy ivc, ivAwh
ivc, Dwrimk sQwnW ivc, dosqW nwl Awid[
3. ies XUint ivc ic~TI p~qr (in~jI/d&qrI), pYrw rcnw Aqy AKwx muhwvirAW dI vrqoN rwhIN
ividAwrQI dI BwSweI Xogqw nMU priKAw jwvygw[
AMk-vMf Aqy prIiKAk leI hdwieqW
1. pihly XUint iv~coN pMjwbI Sbd bxqr Aqy Sbd rcnw nwl sbMiDq 5-5 AMkW dy iqMn ivhwrk
pRSn pu~Cy jwxgy[ AMkW dI vMf A~goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw skdI
hY[
2. in`q vrqoN dI SbdwvlI nwl sbMiDq iek-iek AMk dy pMj (AwbjYkitv) pRSn pu~Cy jwxgy[
3. dUjy XUint iv~c pMjwbI vwk-bxqr nwl sbMiDq 5-5 AMkW dy do ivhwrk pRSn pu~Cy jwxgy[
AMkW dI vMf A`goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw skdI hY[
4. pMjwbI vwkW dI ivhwrk vrqoN nwl sbMiDq 5 AMkW dw iek pRSn pu~iCAw jwvygw ijs ivc
ividAwrQI nMU iksy smwijk/siBAwcwrk pRsMg ivc vrqy jWdy pMj vwk ilKx leI ikhw jwvygw[
5. ividAwrQI nMU iksy iek ivSy qy in~jI jW d&qrI ic~TI ilKx leI ikhw jwvygw[
6. ividAwrQI nMU iksy iek ivSy qy pYrw ilKx leI ikhw jwvygw[
7. ividAwrQI nMU iek-iek AMk dy pMj AKwxW jW muhwvirAW nMU vwkW ivc vrq ky ArQ spSt
krn leI ikhw jwvygw[
8. pRSnW dI BwSw srl Aqy spSt r~KI jwvy[
24
BCG-203: ADVANCED FINANCIAL ACCOUNTING

five pages in length. Four questions numbering 6,7, 8 and 9 will be set by the examiner from
Part - I
Depreciation - Provisions and Reserves: Depreciation: Meaning Causes - Objects of providing

for depreciation - Factors affecting depreciation - Accounting Treatment - Methods of providing
depreciation: Straight line method - Diminishing Balance Method.
Provisions and Reserves: Reserve Fund Different Types of Provisions and Reserves.
Accounts from Incomplete Records - Hire Purchase and Instalment Purchase System: Single
Entry: Features Books and Accounts maintained - Recording of transactions - Ascertainment of
Profit (Statement of Affairs method only).
Hire Purchase System: Features Accounting Treatment in the Books of Hire Purchaser and Hire
Vendor - Default and Repossession.
Instalment Purchase System: Difference between Hire purchase and Instalment Purchase
Systems - Accounting Treatment in the books of Purchaser and Vendor.
Part II
Accounting of Non-Profit Organizations: Non-Profit Entities: Features of non - Profit
Entities Accounting process - Preparation of summaries -Receipts and Payments Account:
Meaning and special features - Procedure for preparation - Uses and limitations.
Income and Expenditure Account: Features- Procedure for preparation- Preparation of Balance
She
Partnership Accounts: Legal provisions in the absence of Partnership Deed Fluctuating

Capitals Preparation of final accounts Treatment of Goodwill and Admission of a
partner.Accounting treatment of Retirement and Death of a Partner - Dissolution of Firm
(Excluding Sale to Firm, Company and Amalgamation).Dissolution of Partnership Firms: Legal
Position, Accounting for simple dissolution, Applications of rule in case of Garner Vs. Murray in
case of insolvency of partner(s) (excluding piecemeal distribution and sale of a firm to a
company).
25
Suggested Readings:
1. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accountancy, Vol. I & II, 2008,
S Chand & Co, New Delhi
2. Gupta, R. L. & Radheswamy, M., Advanced Accountancy Vol. I & II, 2009,
S Chand & Co, New Delhi
3. Maheshwari, S.N. & Maheshwari, V.L., Advanced Accountancy Vol. I & II, 2009,
Vikas Publishing House Pvt. Ltd., New Delhi.
4. Sehgal, A. & Sehgal, D., Advanced Accountancy Vol. I & II, Taxmann Publication Pvt.
Ltd, New Delhi.
5. Porwal, L.S., Accounting Theory, 2001, Tata Mcgraw Hill Publishing Co. Ltd.,
New Delhi.
6. Sinha, G., Accounting Theory & Management Accounting, 2009, PHI Learning Pvt.
Ltd., New Delhi,
7. Banerjee, B., Regulation of Corporate Accounting & Reporting in India, 2002,
World Press Calcutta Private Limited, Calcutta.
26
BCG-204: COMMERCIAL LAWS

Section C: It will consist of essay type/numerical questions with answer to each question up
to five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner
from Part-II of the syllabus. The candidates will be required to attempt any two questions.
Part - I
The Indian Contract Act, 1872
Contract Meaning, Characteristics and kinds, Essentials of valid contract - Offer and
acceptance, consideration, contractual capacity, free consent. Discharge of contract Modes of
discharge
Breach of Contracts and its remedies. Contract of Indemnity and Guarantee
Contract of Bailment & Pledge, Contract of Agency
Part - II
The Sale of Goods Act, 1930
Contract of sale, meaning and difference between sale and agreement to sell., Conditions and
warranties, Transfer of ownership in goods including sale by non-owners, Performance of
contract of sale ,Unpaid seller meaning and rights of an unpaid seller against the goods and the
buyer.
Consumer Protection Act: Definitions, objectives, redressal machineries.
27
The Limited Liability Partnership Act, 2008

Salient Features of LLP, Difference between LLP and Partnership, LLP and Company , LLP
Agreement, Nature of LLP, Partners and Designated Partners ,Incorporation Document,
Incorporation by Registration, Registered Office of LLP and Change Therein, Change of
Name, Partners and their Relations, Extent and Limitation of Liability of LLP and Partners
,Whistle Blowing, Contributions ,Financial Disclosures, Annual Return, Taxation of LLP,
Conversion to LLP, Winding Up and Dissolution.
Suggested Readings:
1. Singh, A., Principles of Mercantile Law, (2011), Eastern Book Co.
2. Tulsian, P. C., Business Laws, 2nd Edition (2000), Tata McGraw Hill, New Delhi.
3. Kucchal, M.C., Business Law, 5th Edition (2009), Vikas Publishing, House (P) Ltd.
4. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.
5. Chadha, P. R., Business Law Galgotia Publishing Company, New Delhi.
28
BCG-205: BUSINESS ECONOMICS


to five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner
from Part-II of the syllabus. The candidates will be required to attempt any two
questions. Each question will carry 10 marks. The total weightage of the section shall be
20 marks.
Part I
Theory of Demand: Meaning of demand and its types, law of demand, price elasticity of
demand and its measurement.
Consumers Behaviour: Utility approach: Brief outline of law of diminishing marginal
utility and law of equi-marginal utility.
Indifference Curve Approach: Meaning, properties, price, income and substitution effect,
Revealed Preference Approach.
Theory of Production: Law of variable proportions and Law of returns to scale. Short and
Long run cost curves, Traditional and Modern Theory of Costs.
29
Part II
Revenue: Average revenue, Marginal revenue and Total revenue. Relationship between
average revenue and marginal revenue and Elasticity of demand.
Perfect Competition: Meaning, features, price and output determination of firm and industry
under perfect competition.
Monopoly: Meaning, features, price and output determination under
monopoly.
Monopolistic Competition: Meaning, features, price and output determination under
monopolistic competition.
National Income: Definition and Importance of National Income. Gross and Net Domestic
Product; Personal Income and Disposable Income. Measurement of National Income:
Income, Output and Expenditure Method, Problems in measurement of National Income
particularly in underdeveloped countries.
Consumption: Meaning, determinants (subjective and objective) and importance.
Keynes Psychological law of consumption.
Suggested Readings:
1. Maheswari & Varshney, Managerial Economics, S. Chand & Co., New Delhi.
2. Koutsoyiannis A., Modern Micro Economics, 2nd edition, MacMillan House, New Delhi.
3. Dwivedi, D.N., Managerial Economics, 7th Edition, Vikas Publication.
4. Ahuja, H. L., Modern Micro Economics, (2009), Sultan Chand and Co., New Delhi.
5. Willimson, S. D., Macroeconomics, 4th Edition (2010), Pearson Publication.
6. Froyen, R., Macroeconomics, 9th Edition (2008), Pearson Publication.
7. Hirschey, M. Fundamental of Managerial Economics, 9th Edition (2009),
South Western Cengage Learning.
30
BCG-206: FUNCTIONAL MANAGEMENT

Five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner
from Part-II of the syllabus. The Candidates will be required to attempt any two questions.
Part I
Management: Introduction - Meaning, nature and characteristics of Management - Scope
and functional areas of management - Management as a science, art or profession -
Management & Administration - Principles of management - Social responsibility of
management and Ethics. Personnel Management: Meaning, Significance & Functions,
Recruitment, Selection and training. Job Evaluation and Merit Rating, Workers participation in
Management.
Part II
Marketing Management: Concept of Marketing, Functions of Marketing, Marketing
Research- Meaning and Techniques, Advertising and Salemanship.
Strategic Management: Meaning, Need, Importance, Process and Role of C.E.O.
(Chief Executive Officer) in Strategic Management,
Production Management: Functions, Production Planning and Control, Quality Control.
Suggested Readings:
1 Stoner, J. Freeman, R. & Gilbert, D., Management, 1995, Prentice Hall of India.
2 Koontz, H., Principles of Management (Ascent series), 2004, Tata McGraw Hill
Publishing.
3 Robbins, S.P. and Coulter, M., Management, 9th Edition, 2008, Prentice Hall of India.
4 Robbins S.P. & Decenzo D., Fundamentals of Management: Essential Concepts and
Applications, Third Edition, 2000, Pearson Education.
5 Weihrich, H. and koontz, H., Essentials of Management: An International Perspective,
2009, Tata McGraw Hill, New Delhi.
BCG-207: SEMINAR Max. Marks: 50

31
B.Com (Pass & Hons.) (Semester III)

Textbooks Prescribed & Course Contents:

1. Making Connections by Kenneth J. Pakenham, 2nd Edn. CUP.
2. Moments in Time: An Anthology of Poems, G.N.D.U. Amritsar.
3. Exploring Grammar in Context by Ronald Carter, Rebecca Hughes and Michael
McCarthy, CUP.
Course Contents:
Making Connections: Unit -I & Unit- II
Moments in Time: Poems at Serial No.1-6
Exploring Grammar in Context: Section- E

Section A: 12 Marks
Section B: 24 Marks
Section C: 14 Marks
SectionA:
I. FIFTEEN (15) questions on the usage of grammar related to Section E of Exploring
Grammar in Context will be set for the students to answer any TWELVE (12) of the
questions. (1 x 12=12 Marks)
SectionB:
II. TWO questions (with sub parts) based on strategies & skill development exercises as
given before and after reading essays in Unit-I & Unit-II of the prescribed text book
Making Connections will be set. The number of items in each question will be 50% more
than what a student will be expected to attempt so that the question provides internal
choice. (8x2= 16 Marks)
III. THREE questions on central idea, theme, tone & style etc. of three poems from the
prescribed textbook, Moments in Time will be set. The students will be required to
attempt any TWO of these questions. (4x2 = 8 Marks)
SectionC:
IV. One question (with internal choice) requiring students to explain a stanza with reference
to context will be set. The stanzas for explanation will be taken from the poems
prescribed in the syllabus. (1x7=7 Marks)
V. One question requiring the students to write an essay on ONE of the TWO given topics
will be set. (1x7= 7 Marks)
32
BCG-302
;wK fszB xzN/ e[b nze L 50
1H ekft ehosh (;zgkH jfoGiB f;zx), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o (fJ; g[;se d/
**rsh** ns/ **gqrsh** GkrK ~ gkm-eqw ftu Fkfwb ehsk frnk j?. fJjBK GkrK ftu'_
gqhsw S[j, feqFB ih, p[X ih dk p[`s, fXnkBh p[`X, wB;{o, dk|, ro{o dh B[jko, ;[GkF
pkp{ d/ r[zw j' ikD s/ ns/ JhFto f;zx dhnK ;kohnK ekftsktK gkm-eqw dk fj`;k Bjh_
jB.)
2H nkX[fBe fJeKrh (;zgkH o'FB bkb nkj{ik ns/ wBihs gkb e"o), r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o
(fJ; g[;se ftu'_ ;[jkr, i\oBkwk ns/ pzp e/; fJeKrhnK gVQkJhnK ikDrhnK)
3H ;zy/g ouBk (gq?;h)
4H w{b ftnkeoD fJekJhnK L gfoGkFk ns/ tzBrhnK
(GktzF, Fpd, tkezF, T[g-tke ns/ tke)
nzetzv ns/ g/go ;?No bJh jdkfJsK:
1H fe;/ fJè eftsk dk ftFk t;s{$;ko$;zd/F, gq;zfresk (d' ftu'_ fJè) . 15 nze
2H fe;/ fJè fJeKrh dk ftFk-t;s{$;ko (d' ftu'_ fJè) iK uko ftu'_ d' gksoK
dh gkso T[;koh. 15 nze
3H ;zy/g ouBk (gq?;h) . 10 nze
4H bVh Bzpo uko T[`s/ fBoXkos ftnkeoD ftu'_ toDBkswe gqFB g[`S/ ikDr/.
10 nze
33

pwT-kRm
1. pMjwbI Sbd SRyxIAW dI pCwx Aqy vrqoN;

nWv, pVnWv, ivSySx, ikirAw, ikirAw ivSySx 20 AMk
2. ivAwkrxk iekweIAW dI pCwx Aqy vrqoN;

vwkMS, aupvwk Aqy vwk 15 AMk
3. pRkwrjI pMjwbI
pYrw ADwirq pRSn
sMKyp rcnw
pRqI kofn (Transcoding) 15 AMk
AMk-vMf Aqy prIiKAk leI hdwieqW:
1. pihly Bwg iv~coN Sbd SRyxIAW dI pCwx Aqy vrqoN nwl sbMiDq 5-5 AMkW dy cwr ivhwrk
pRSn pu~Cy jwxgy[ AMkW dI vMf A~goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw
skdI hY[
2. ivAwkrxk iekweIAW dI pCwx Aqy vrqoN nwl sbMiDq 5-5 AMkW dy iqMn ivhwrk pRSn pu~Cy
jwxgy[ AMkW dI vMf A`goN iek-iek jW do-do AMkW dy Coty pRSnW ivc kIqI jw skdI hY[
34
3. ividAwrQIAW nMU iek pYrw id~qw jwvygw Aqy aus qy AwDwirq iek-iek AMk dy pMj pRSn
id~qy jwxgy[ au~qr 50 SbdW qk sImq hovygw[
4. ividAwrQIAW nMU iek pYrw id~qw jwvygw ijs dI aus ny iek iqhweI ih~sy ivc sMKyp rcnw
krnI hovygI Aqy Fu~kvW isrlyK dyxw hovygw[
5. ividAwrQI nMU iek vwrqwlwp jW vwrqk dw totw idqw jwvygw ijs nMU aus ny vwrqk jW
vwrqwlwp ivc qbdIl krky ilKxw hovygw[ vwrqwlwp jW vwrqk dw totw 50 SbdW qk
sImq hovygw[
6. pRSnW dI BwSw srl Aqy spSt hovygI[

35
BCG-303: CORPORATE ACCOUNTING

Note: 1. The question paper covering the entire course shall be divided into three sections.
2. The candidates are allowed to use [Non-Scientific] calculator.
SectionA: It will have question No.1 consisting of 12 very short answer questions from the
SectionB: It will consist of essay type/numerical questions up to five pages in length.
SectionC: It will consist of essay type/numerical questions with answer to each question up to
Part I
Accounting for Share Capital Issue, forfeiture and Reissue of forfeited shares - Redemption
of preference shares including buy-back of equity shares - Issue and Redemption of Debentures
Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account,
Profit and Loss Appropriation Account and Balance Sheet in accordance with the provisions of
the existing Companies Act (Excluding Managerial Remuneration).
Accounting for Amalgamation of Companies with reference to Accounting Standards
issued by the Institute of Chartered Accountant of India (excluding inter-company
transactions and holdings) - Accounting for Internal Reconstruction (excluding preparation of
scheme for internal reconstruction)
Part-II
Bank Accounts- General information relating to bank accounts - legal requirements affecting
final accounts Concept of Non-Performing Assets (NPA) - preparation of Profit and Loss
Accounts and Asset classification - Balance sheet
Insurance Companies- Books maintained by insurance companies, Explanation of special terms
peculiar to insurance business, Accounts for life insurance business, types of policies, Annuity
business, surrender value, paid up policy, life assurance fund - valuation balance sheet,
preparation of final accounts of Life and General insurance business (as per the provisions of
IRDA Act)
36
Suggested Readings:
1. Shukla, M.C., Grewal T.S. and Gupta S.C: Corporate Accounting,2008, S. Chand and Co.,
New Delhi.
2. Gupta R.L, and Radhaswamy M, Corporate Accounting, 1999, Sultan Chand and Sons,
New Delhi.
3. Sehgal A. and Sehgal D., Advanced Accounting, Volume II, 2008, Taxmann Publications
Pvt Ltd., New Delhi.
4. Jain S.P and Narang K.L., Financial Accounting, 2011, Kalyani Publilshers, New Delhi.
5. Maheshwari S.N., and Maheshwari S.K., Corporate Accounting, 2009, Vikas Publication,
New Delhi.
6. Goyal V.K., Corporate Accounting, 2009, Excel Books, New Delhi.
7. Gupta N.and Sharma C., Corporate Accounting, 2nd Edition, 2009, Ane Books Pvt Ltd,
New Delhi

37
BCG-304: CORPORATE LAWS

Part - I
Introduction: Characteristics of a company, concept of lifting of corporate veil. Types of
companies, association not for profit, illegal association.
Formation of company Promoters, their legal position, pre-incorporation contract and
provisional contracts.
Documents Memorandum of Association, Articles of Association, Doctrine of Constructive

Notice and Indoor Management, Prospectus and Book Building Share Capital issue, allotment
and forfeiture of share, demat of share, transmission of shares, buyback.
Members and shareholder their rights and duties. Shareholders meetings, kinds, convening
and conduct of meetings
Part - II
Management Directors, classification of directors, dis-qualifications, appointment, legal
position, powers and duties, disclosures of interest, removal of directors, board meetings, other
managerial personnel and remuneration.
Winding up concept and modes of winding up
Emerging Issues in Company Law: One Person Company (OPC), Small Company, Postal
Ballot, Small Shareholders on Board, Director Identity Number (DIN), Corporate Identity
Number (CIN), MCA-21, Online Filing of Documents, Online Registration of Company,
National Company Law Tribunal (NCLT), Limited Liability Partnership (LLP), Insider Trading,
Rating Agencies, Producer Company concept and formation.
38
Suggested Readings:
1. Sharma J. P, An Easy Approach to Corporate Laws, 2010, Ane Books Pvt Ltd, New Delhi.
2. Puliani R. and Puliani, M., Bharats Manual of Companies Act and Corporate Laws, 2011,
Bharat Law House, New Delhi.
3. Ramaiya, A., A Ramaiyas Guide to Companies Act, 17th Edition, 2011, Lexis Nexis
Butterworths Wadhwa, Nagpur.
4. Kannal, S., & V.S. Sowrirajan, Company Law Procedure, Taxmans Allied Services (P)
Ltd., New Delhi (Latest Edn).
5. Singh, Harpal, Indian Company Law, Galgotia Publishing, Delhi.

39
BCG-305: FINANCIAL MARKET OPERATIONS
Part I
Money Market: Indian Money Markets Composition, Composition and Structure;
(a) Acceptance houses (b) Discount houses and (c) Call money market; Recent trends in Indian
money market.
Capital Market : Security market- (a) New Issue Market (b) Secondary market; functions and
role of stock exchange listing, procedure and legal requirements Public issue pricing and
marketing, Stock exchange National Stock Exchange and over the Counter exchangers.
Functionaries on Stock Exchanges:- Brokers, Sub brokers, Market makers, Jobbers, Portfolio
Consultants, Institutional Investors.
Part II
SEBI Introduction, Role, Its powers, Objectives, Scope & Functions.
Investors Protection:- Grievances concerning stock exchange and dealings and their removal;
grievance cell in stock exchange SEBI: Company law Board: Press remedy through courts.
Role, Policy measures relating to Development Financial Institution in India. Products &
Services offered by IFCI, IDBI,IIBI, SIDBI, IDFCL, EXIM, NABARD & ICICI.
Meaning and benefits of mutual funds, Types, SEBI guidelines.
Depositories Act 1996: Definitions, Rights and Obligations of Depositories, Participants Issuers
and Beneficial Owners, Inquiry and Inspections, Penalty.
Suggested Readings:
1. Chandler L.V. and Goldfield S.M., Economics of Money and Banking, 1977, Harper &
Row Publishers, New York.
2. Gupta, S. B., Monetary Planning for India, 1995, Oxford University Press, Delhi.
3. Gupta Sural B, Monetary Economics: Institutions, Theory & Policy, 1983,
S. Chand & Co. New Delhi.
4. Bhole L.M., Financial Institutions and Markets; 2009, Tata McGraw-Hill, New Delhi.
5. Hooda, R.P, Indian Securities Markets- Investors View Point; 1998, Excell Books,
New Delhi.

40
BCG-306: INTERNATIONAL BUSINESS

Part I
Introduction to International Business: Globalisation and its growing importance in world

economy; Impact of globalization; International business contrasted with domestic business-
complexities of international business; Modes of entry into international business.
International Business Environment: National and foreign environments and their
components-economic, cultural and political-legal environments; Global trading environment-
recent trends in world trade in goods and services; Trends in Indias foreign trade.
Theories of International Trade an overview; Commercial Policy Instruments - tariff and non-
tariff measures; Balance of payment account and its components.
International Organizations and Arrangements: WTO Its objectives, principles, organizational
structure and functioning; An overview of other organizations UNCTAD, World Bank and
IMF.
41
Part II
Regional Economic Co-operation: Forms of regional groupings; Integration efforts among

countries in Europe, North America and Asia.
International Financial Environment: International financial system and institutions; Foreign
exchange markets and risk management; Foreign investments - types and flows; Foreign
investment in Indian perspective.
Foreign Trade promotion measures and organizations in India; Special economic zones (SEZs)
and 100% export oriented units (EOUs); Measures for promoting foreign investments into and
from India.
Suggested Readings:
1. Charles, W.L. Hill and Jain, Kumar, Arun, International Business, 6/e, 2008,
Tata McGraw-Hill, New Delhi.
2. Cherunilam, Francis, International Business: Text and Cases, 5/e, 2010, Prentice Hall of
India Ltd, New Delhi.
3. Paul, J., International Business, 5/e, 2011, Prentice Hall of India Ltd, New Delhi.
4. RBI. Report on Currency & Finance, Various issues.
5. Bennett, R., International Business, 2/e, 2008, Pearson Education.
6. Griffin, R. W. and Pustay, M.W., International Business, 2009, Prentice Hall.
7. Michael R. Czinkota. et al., International Business, 2002, Fortforth: The Dryden Press.
8. UNCTAD Reports.
9. WTO, Annual Report, various issues.

42
BCG-307: BUSINESS ENVIRONMENT

Part - I
Indian Business Environment: Concept, components, and importance
Economic Trends (overview): Income; Savings and investment; Industry; Trade and balance of
payments, Money; Finance; Prices.
Problems of Growth: Unemployment; Poverty; Regional imbalances; Social injustice; Inflation;
Parallel economy; Industrial sickness.
Role of Government: Monetary and fiscal policy; Industrial policy; Industrial licensing,
Privatization; Devaluation; Export-Import policy; Regulation of foreign investment.
43
Part II
Deficit Financing and its implications for the Indian Economy; Analysis of current year Annual
Budget.
Economic Planning in India: Objectives, Strategies and Evaluation of Xth plan and Strategy
and priorities of XIth plan. The Current Five Year Plan: Major policies; Resource allocation.
Consumer Rights and Consumerism: Role of Consumer Groups with special reference to
India; Consumer Protection Act, 1986 with latest amendments. Salient Features of FEMA,
Competition Act. Foreign trade policy 2004-09 and 2009-14; Exim Policy during the post
reforms in India.
Suggested Readings:
1. Sundaram, A.K. & Black, J.S., The International Business Environment; Prentice Hall
of India, New Delhi.
2. Agarwal A.N., Indian Economy: Nature, Problems and Progress; 1985, Vikas
Publishing House, Delhi.
3. Dutt R. and Sundharam K.P.M; Indian Economy, 2010, S.Chand, Delhi.
4. Misra S.K and Puri V.K., Indian Economy, Himalaya Publishing House, New Delhi.
5. Hedge I, Environmental Economics, MacMillan, Hampshire.
6. Datt R, Economic Reforms in India - A Critique; (1997), S.Chand, New Delhi.

44
ESL-221: ENVIRONMENTAL STUDIES-I
Theory Lectures: 1 Hours/ Week Max. Marks: 50

Time: 3 Hours
Section A (15 Marks): It will consist of five short answer type questions. Candidates will be
required to attempt three questions, each question carrying five marks. Answer to any of the
questions should not exceed two pages.
Section B (20 Marks): It will consist of four essay type questions. Candidates will be required to
attempt two questions, each question carrying ten marks. Answer to any of the questions should
not exceed four pages.
Section C (15 Marks): It will consist of two questions. Candidate will be required to attempt
one question only. Answer to the question should not exceed 5 pages.
1. The Multidisciplinary Nature of Environmental Studies:

Definition, scope & its importance.
Need for public awareness.
2. Natural Resources:
Natural resources and associated problems:
a) Forest Resources: Use of over exploitation, deforestation, case studies. Timber extraction,
mining, dams and their effects on forests and tribal people.
b) Water Resources: Use and over-utilization of surface and ground water, floods, drought,
conflicts over water, dams-benefits and problems.
c) Mineral Resources: Use and exploitation, environmental effects of extracting and using
mineral resources, case studies.
d) Food Resources: World food problems, change caused by agriculture and overgrazing,
effects or modern agriculture, fertilizer-pesticide problem, salinity, case studies.
e) Energy Resources: Growing of energy needs, renewable and non-renewable energy
resources, use of alternate energy sources, case studies.
f) Land Recourses: Land as a resource, land degradation, soil erosion and desertification.
Role of an individual in conservation of natural resources.
Equitable use of resources for sustainable lifestyles.
3. Ecosystem:
Concept of an ecosystem.
Structure and function of an ecosystem.
Producers, consumers and decomposers.
Energy flow in the ecosystem.
Ecological succession.
Food chains, food webs and ecological pyramids.
Introduction, types, characteristic features, structure and function of the following
ecosystems:
a. Forest ecosystem
b. Grassland ecosystem
c. Desert ecosystem
d. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
45
4. Social Issues and Environment:

From unsustainable to sustainable development.
Urban problems related to energy.
Water conservation, rain water harvesting, watershed management.
Resettlement and rehabilitation of people; its problems and concerns. Case studies.
Environmental ethics: Issues and possible solutions.
Climate change, global warning, acid rain, ozone layer depletion, nuclear accidents and
holocause. Case studies.
Wasteland reclamation.
Consumerism and waste products.
Environmental Protection Act:
Air (prevention and Control of Pollution) Act.
Water (prevention and Control of Pollution) Act.
Wildlife Protection Act.
Forest Conservation Act.
Issues involved in enforcement of environmental legislation.
Public awareness.
References/Books:
1. Agarwal, K. C. 2001. Environmental Biology, Nidhi Publications Ltd. Bikaner.

2. Bharucha, E. 2005. Textbook of Environmental Studies, Universities Press, Hyderabad.
3. Down to Earth, Centre for Science and Environment, New Delhi.
4. Jadhav, H. & Bhosale, V. M. 1995. Environmental Protection and Laws. Himalaya Pub.
5. Joseph, K. and Nagendran, R. 2004. Essentials of Environmental Studies, Pearson
Education (Singapore) Pte. Ltd., Delhi.
6. Kaushik, A. & Kaushik, C. P. 2004. Perspective in Environmental Studies, New Age
International (P) Ltd, New Delhi.
7. Miller, T. G. Jr. 2000. Environmental Science, Wadsworth Publishing Co.
8. Sharma, P. D. 2005. Ecology and Environment, Rastogi Publications, Meerut.
9. Booklet on Safe Driving. Sukhmani Society (Suvidha Centre), District Court Complex,
Amritsar.
10. Kanta, S., 2012. Essentials of Environmental Studies, ABS Publications, Jalandhar.
46
B.Com (Pass & Hons.) (Semester IV)
Text books Prescribed & Course Contents:

1. Making Connections by Kenneth J. Pakenham, 2nd Edn. CUP.
2. Moments in Time: An Anthology of Poems, G.N.D.U. Amritsar.
3. Exploring Grammar in Context by Ronald Carter, Rebecca Hughes, and Michael
McCarthy, CUP.
Course Contents:
Making Connections: Unit -III & Unit- IV.
Moments in Time: Poems at serial No.7-12.
Exploring Grammar in Context: Revision of Sections A- E.

Section A: 14Marks
Section B: 24 Marks
Section C: 12 Marks
SectionA:
I. SEVENTEEN (17) questions on the usage of grammar related to Section AE of
Exploring Grammar in Context will be set for the students to answer any
FOURTEEN (14) of these questions. (1 x 14=14 Marks)
SectionB:
II. TWO questions (with sub parts) based on strategies & skill development exercises as
given before and after reading essays in Unit-I & Unit-II of the prescribed text book
Making Connections will be set. The number of items in each question will be 50%
more than what a student will be expected to attempt so that the question provides
internal choice. (7x2= 14 Marks)
III. THREE questions on central idea, theme, tone & style etc. of the poems from the
prescribed textbook, Moments in Time will be set for the students to attempt any
TWO of these questions. (5x2= 10 Marks)
SectionC:
IV. ONE question (with internal choice) requiring students to explain a stanza with
reference to context will be set. The stanzas for explanation will be taken from the
poems prescribed in the syllabus. (1x6=6 Marks)
V. ONE question based on beyond the reading section at the end of each chapter of the
prescribed textbook, Making Connections will be set. (1x6= 6 Marks)
47
BCG-402:
;wK fszB xzN/ e[b nze L 50
1H ekft ehosh (;zgkH jfoGiB f;zx), r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o (fJ; g[;se d/
**Btrsh** Gkr ~ gkm-eqw ftu Fkfwb ehsk frnk j?. fJjBK GkrK ftu'_ gdwk, b{Dk,
fuVhnK dk uzpk eftsktK gkm-eqw dk fj`;k Bjh_ jB. fJ;d/ Bkb jh skok f;zx ns/
joBkw f;zx dhnK ;kohnK eftsktK ~ gkm eqw ftu Fkfwb Bjh_ ehsk frnk.)
2H nkX[fBe fJeKrh (;zgkH o'FB bkb nkj{ik ns/ wBihs gkb e"o), r[o{ BkBe d/t
:{Bhtof;Nh, nzfwqs;o.
(fJ; g[;se ftu'_ *gotkBk-J/-nk}kdh*, *i[`shnK dk i'Vk* ns/ *eù dk riok*
fJeKrhnK gVQkJhnK ikDrhnK) .
3H d\soh fu`mh g`so
4H ftnkeoD
(T) Fpd i'VK d/ fB:w
(n) r[ow[yh fbgh dhnK ftF/;sktK
nzetzv ns/ g/go ;?No bJh jdkfJsK:
1H fe;/ fJè eftsk dk ftFk t;s{$;ko$;zd/F, gq;zfresk (d' ftu'_ fJè) . 15 nze
2H fe;/ fJè fJeKrh dk ftFk-t;s{$;ko (d' ftu'_ fJè) iK uko ftu'_ d' gksoK
dh gkso T[;koh . 15 nze
3H d\soh fu`mh-g`so (d' ftu'_ fJè) . 10 nze
4H bVh Bzpo uko T[`s/ fBoXkos ftnkeoD ftu'_ toDBkswe gqFB g[`S/ ikDr/.
10 nze
48
(pMjwb dw ieiqhws qy sìBAwcwr)

(In Lieu of Punjabi Compulsory)
Time: 3 Hrs. Marks: 50
AMkW dI vMf:-
Bwg a:- ies Bwg iv~c 15 pRSn pu~Cy jwxgy[ ividAwrQI v~loN iksy 10 dy au~qr 30-40 SbdW
iv~c id~qy jwx[ hryk pRSn dy 2 AMk hoxgy[
Bwg A:- ies Bwg iv~c 6 pRSn pu~Cy jwxgy[ ividAwrQI vloN iksy 3 pRSnW dy au~qr 400-500
SbdW iv~c id~qy jwx[ hryk pRSn dy 10 AMk hn[
1. is~K Drm dI sQwpnw gurU nwnk dyv jI dw jIvn qy aupdyS (1469-1539):- gurU nwnk
dyv jI dw jIvn, r~b sbMDI ivcwr, guru dw mh~qv, is~iKAwvW[ sMgq-pMgq gurg~dI dI
sQwpnw ies dw smwj qy pRBwv[
2. pMQ dw ivkws:- guru AMgd dyv jI qoN guru rwmdws jI q~k (1539-1581): guru AMgd dyv jI
dw is~K Drm dy ivkws iv~c Xogdwn, gurmu~KI il~pI, guru Amrdws jI dw is~K Drm dy ivkws
iv~c Xogdwn: goieMdvwl swihb dI sQwpnw, mMjI pRQw Aqy smwijk suDwr, guru rwmdws jI dw
Xogdwn, rwmdwspurw dI sQwpnw, msMd pRQw[
3. gurU Arjn dyv jI dy smyN is~K pMQ dw ivkws:- guru Arjn dyv jI dw Xogdwn
(1581-1606), hirmMdr swihb dw inrmwx, Awid gRMQ swihb dw sMkln, guru Arjn dyv jI
dI Shwdq qy iesdw mh~qv[
49
sbMiDq pusqkW:-
1. iSromxI is`K ieiqhws 1469-1708 fw. suKidAwl isMG, sMgm pblIkySn, smwxw[
2. sMKyp jIvn ds gurU swihbwn, igAwnI jgqwr isMG rwey morwvwlI Awjwd bùk fIpU, hwl
bjwr, AMimRqsr[
3. is`K ieiqhws (1469-1765), ipRMsIpl qyjw isMG, fw. gMfw isMG pblIkySn ibaUuro
pMjwbI XUnIvristI pitAwlw[
4. is`K ieiqhws Bwg pihlw, KuSvMq isMG Anuvwdk fw. gurdrSn isMG AolK lwhor
bu`k Swp luiDAwxw
5. pMjwb dw ivrsw (pMjwb dy siBAwcwr dw ivkws) ipRQIpwl isMG kpUr inaU buk kMpnI
jlMDr[
6. is`K ihstrI 1469-1988 KuSvMq isMG, nvXu`g piblSrj nvI id`lI[
7. swfw ieiqhws Bwg pihlw (1469-1708) pMjwb dw ieiqhws: siqbIr isMG inau bu`k kMpnI
jlMDr[
8. pMjwb dw ieiqhws (1469-1799) iSv gjrwnI, mdn pbilSrj pitAwlw[
50
BCG-403: ENTREPRENEURSHIP AND SMALL BUSINESSES
Part - I
Entrepreneurship: Meaning, elements, determinants and importance of entrepreneurship and
creative behavior. Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural
entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social
entrepreneurship, etc.
Entrepreneurship and Micro, Small and Medium Enterprises. Introduction to Entrepreneur,
Entrepreneurship and Enterprise - Importance and relevance of the entrepreneur - Factors
influencing entrepreneurship - Pros and Cons of being an entrepreneur - Women entrepreneurs,
problems and promotion - Types of Entrepreneurs - Characteristics of a successful entrepreneur -
Competency requirement for entrepreneurs - Awareness of self competency and its development
Small Scale Industries - Small scale industries/ Tiny industries/Ancillary industries/ Cottage
Industries definition, meaning, product range, capital investment, ownership patterns -
Importance and role played by SSI in the development of the Indian economy - Problems faced
by SSIs and the steps taken to solve the problems - Policies governing SSIs.
51
Part - II
Starting a Small Industry -Understanding a business opportunity, scanning the environment for
opportunities, evaluation of alternatives and selection - An overview of the steps involved in
starting a business venture location, clearances and permits required, formalities, licensing and
registration procedures - Assessment of the market for the proposed project - Importance of
financial, technical and social feasibility of the project.
Preparing the Business Plan (BP) Business Plan- Meaning and importance, Typical BP
format covering financial, marketing, human resource, technical and social aspects- Preparation
of BP - Common pitfalls to be avoided in preparation of a BP
Implementation of the project - Financial assistance through SFCs, SIDBI, Commercial
Banks, Financial incentives for SSIs, and Tax Concessions - Assistance for obtaining raw
material , machinery, land and building and technical assistance
Sickness in SSIs - Meaning and definition of a sick industry - Causes of industrial sickness
Preventive and remedial measures for sick industries
Suggested Readings:
1. Dollinger M. J., Entrepreneurship Strategies and Resources, (2008), Marsh Publications.
2. Pareek, U., and Rao, T. V., eds., Developing Entrepreneurship: Handbook, 1978,
Indian Institute of Management (IIM), Ahmedabad.
3. Sharma S.V.S., Entrepreneurial Development-SIETs Experience in Developing
Entrepreneurship: Issues and Problems, (1980), Small Industries Development Training
Institute, Hyderabad.
4. Srivastava, S.B., A Practical Guide to Industrial Entrepreneurs, 1980, Sultan Chand &
Sons, New Delhi.
5. Kumar, A. et al., Entrepreneurial Development, New Age International Publisher,
New Delhi.
6. Murthy, CSV, Small Scale Industries and Entrepreneurial Development, 2010,
Himalaya Publishing House Pvt Ltd, New Delhi.
7. Desai, V., Management of Small Scale Industry, (1992), Himalaya Publishing House Pvt
Ltd, New Delhi.
52
BCG-404: INDUSTRIAL LAWS

Part - I
THE FACTORIES ACT, 1948: Importance, Definitions, Provisions of the Factories Act
relating of Health, Safety and welfare of the workers Working hours of Adults and Young
persons.
INDUSTRIAL DISPUTES ACT, 1947: Meaning of Industrial Disputers, Authorities under the
Industrial disputes Act, their duties and right, Strikes and lockouts, Lay off and retrenchment.
TRADE UNIONS ACT, 1926: Definition and Registration of trade unions Rights and liabilities
of Registered Trade Unions.
Part II
EMPLOYEES STATE INSURANCE ACT, 1948: Constitution and Functions Employees
state Insurance corporation, Standing committee and medical Benefit Council, Provisions
relating to Contribution and benefits.
WORKMENS COMPENSATION ACT, 1923: A brief study of the provisions to
compensation of workman.
Suggested Readings:
1. Padhi, P.K., Labour and Industrial Laws, 2008, Prentice Hall of India Pvt Ltd,
New Delhi.
2. Srivastava, S.C., Industrial Relations and Labour Laws, 2009, Vikas Publications.
3. Shukla, R.K., Industrial Relations and Labour Laws, 2006, New Royal Book Company.

53
BCG-405: INSURANCE AND RISK MANAGEMENT

Part-II of the syllabus. The candidates will be required to attempt any two questions. Each
Part - I
Insurance organization and management Organisation forms in Life and Health insurance
Organisational structure Life insurers management and Office administration Insurance
documentation Publicity Proposal forms Policies contracts Premium receipts
Endorsement Renewals.
Role of Insurance intermediaries in emerging markets Agency regulation Prerequisites
Training procedures for becoming an agent Remuneration and other benefits Agency
commission structures Functions of an agent.
Pricing of insurance products Impact of legislation(IRDA) and competition on pricing
Taxation and policies Market related policies Cost consciousness Accounting practices
Scale of operations Factors having impact on the demand for insurance
Part II
Risk and risk management process Concept of risk risk vs. uncertainty types of risks - risk
identification - evaluation - risk management objectives - selecting and implementing risk
management techniques.
Commercial risk management applications - property - liability-commercial property insurance
different policies and contracts - business liability and risk management insurance - workers'
compensation and risk financing.
Personal risk management applications - property - liability-risk management for auto owners -
risk management for homeowners.
Risk management applications-loss of life-loss of health - retirement planning and annuities -
employee benefits - financial and estate planning.
54
Suggested Readings:
1. Black K. Jr., Skipper. H. D. Jr, Life and Health Insurance, 2000, Upper Saddle River, NJ,
Pearson Education.
2. Palande P.S., Shah R.S. and Lunawat M.L., Insurance in India, 2007, Response Books,
Sage Publications Ltd.
3. Gupta, P.K., Insurance and Risk Management, 2005, Himalaya Publishing House,
New Delhi.
4. Holyoake J. & Weiper B., Insurance, CIB Publications, Delhi.
5. Ganguly A., Insurance Management, 2002, New Age Publications, New Delhi.
6. Rejda, George E: Principles of Risk Management and Insurance, 2005, Pearson Education
India.
7. Heins W., Risk Management and Insurance, Seventh Edition, McGraw Hill Pub.

55
BCG-406: INDIAN ECONOMY

Part - I
Meaning and Characteristics of underdevelopment - salient features of Indian Economy - factors
responsible for development - development as distinct from growth - a comparison between
Indian and other developing economies like China, Pakistan, Taiwan, Korea will give a better
idea of development.
Planning in India - meaning, process, and approaches. Five Year Plans- Objectives in general
and targets and performance.
Agricultural role in Indian Economy (Contribution to GNP, employment, etc.,) Problems of low
productivity - Land Reforms - need and scope. The food problem and Green Revolution;
Mechanisation - desirability and feasibility.
56
Part II
Agricultural Marketing - Regulated Markets - warehousing - Role of Agricultural Prices
commission (APC) - Procurement Policy - Buffer - Stock - Dual Pricing - Role of FCI.
Agricultural Credit: Need and Sources.
Industry - importance - Role of Small Scale Industry - some large scale industries (Iron & Steel,
Cotton, Textiles, Sugar, Jute, Petro-chemicals, Tea, etc.,) Industrial Sickness - causes and
measures; Industrial Policy Resolutions (of 1956, 1985 & 1991)
Suggested Readings:
1. Rudar Datt, Sundaram,K.P.M., Indian Economy, 2012, S. Chand & Co., New Delhi
2. Jhingan, M.L. The Economics of Development & Planning, 22 nd Revised Edition,

Konark Publications, New Delhi.
3. Sankaran S, Indian Economy: Problems, Policies and Development, 1994,

Margham Publication, Chennai.
4. RBI Bulletin, Pramit Chaudhury, The Indian Economy, Poverty and Development,
Vikas Publishing House, New Delhi.
5. Velayutham, Foreign Trade, Theory & Practice, S. Chand & Co., New Delhi.
57
ESL-222: ENVIRONMENTAL STUDIES-II
Theory Lectures: 1 Hours/ Week Max. Marks: 50

Time: 3 Hours
Section A (15 Marks): It will consist of five short answer type questions. Candidates will be
required to attempt three questions, each question carrying five marks. Answer to any of the
questions should not exceed two pages.
Section B (20 Marks) : It will consist of four essay type questions. Candidates will be required
to attempt two questions, each question carrying ten marks. Answer to any of the questions
should not exceed four pages.
Section. C (15 Marks): It will consist of two questions. Candidate will be required to attempt
one question only. Answer to the question should not exceed 5 pages.
1. Biodiversity and its Conservation:

Definition: Genetic, species and ecosystem diversity.
Biogeographical classification of India.
Value of Biodiversity: Consumptive use; productive use, social, ethical, aesthetic and option
values.
Biodiversity of global, National and local levels.
India as mega-diversity nation.
Hot-spots of biodiversity.
Threats to Biodiversity: Habitat loss, poaching of wild life, man wildlife conflicts.
Endangered and endemic species of India.
Conservation of Biodiversity: In situ and Ex-situ conservation of biodiversity.
2. Environmental Pollution:
Definition, causes, effects and control measures of:
a) Air Pollution
b) Water Pollution
c) Soil Pollution
d) Marine Pollution
e) Noise Pollution
f) Thermal Pollution
g) Nuclear Hazards
h) Electronic Waste
Solid Waste Management: Causes, effects and control measures of urban and industrial
wastes.
Role of an individual in prevention of pollution.
Pollution case studies.
Disaster Management: Floods, Earthquake, Cyclone and Landslides.
58
3. Human Population and the Environment

Population growth, variation among nations.
Population explosion-Family welfare programme.
Environment and human health.
Human rights.
Value education.
HIV/AIDS.
Women and child welfare.
Role of information technology in environment and human health.
Case studies.
Road Safety Rules & Regulations: Use of Safety Devices while Driving, Dos and Donts
while Driving, Role of Citizens or Public Participation, Responsibilities of Public under
Motor Vehicle Act, 1988, General Traffic Signs.
Accident & First Aid: First Aid to Road Accident Victims, Calling Patrolling Police &
Ambulance.
4. Field Visits:
Visit to a local area to document environmental assetsriver/forest/grassland/hill/
mountain.
Visit to a local polluted siteUrban/Rural/Industrial/Agricultural.
Study of common plants, insects, birds.
Study of simple ecosystemspond, river, hill slopes etc.
Note: In this section the students will be required to visit and write on the environment of an
area/ecosystem/vi1lage industry/disaster/mine/dam/agriculture field/waste management/
hospital etc. with its salient features, limitations, their implications and suggestion for
improvement.
References/Books:
1. Agarwal, K. C. 2001. Environmental Biology, Nidhi Publications Ltd. Bikaner.

2. Bharucha, E. 2005. Textbook of Environmental Studies, Universities Press, Hyderabad.
3. Down to Earth, Centre for Science and Environment, New Delhi.
4. Jadhav, H. & Bhosale, V. M. 1995. Environmental Protection and Laws. Himalaya Pub.
5. Joseph, K. and Nagendran, R. 2004. Essentials of Environmental Studies, Pearson
Education (Singapore) Pte. Ltd., Delhi.
6. Kaushik, A. & Kaushik, C. P. 2004. Perspective in Environmental Studies,
New Age International (P) Ltd, New Delhi.
7. Miller, T. G. Jr. 2000. Environmental Science, Wadsworth Publishing Co.
8. Sharma, P. D. 2005. Ecology and Environment, Rastogi Publications, Meerut.
9. Booklet on Safe Driving. Sukhmani Society (Suvidha Centre), District Court Complex,
Amritsar.
10. Kanta, S., 2012. Essentials of Environmental Studies, ABS Publications, Jalandhar.
59
B.Com (Pass & Hons.) (Semester V)
BCG-501: ENGLISH
(COMPULSORY)
Texts Prescribed:
1. All My Sons by Arthur Miller
2. Poems of Nature and Culture, Guru Nanak Dev University Amritsar
Course Contents:
1. The study of the whole text of the play, All My Sons 20 Marks
2. The study of the following poems from the prescribed book 20 Marks
Poems of Nature and Culture
William Wordsworth: The World is Too Much With Us

The Solitary Reaper
Gordon Lord Byron: She Walks in Beauty
P.B. Shelly: Ozymandias
John Keats: La Belle, Dame Sans Merci
Alfred Lord Tennyson: In Memoriam
Robert Browning: Meeting at Night
Mathew Arnold: Dover Beach
W.B. Yeats: Words
Walter De La Mare: The Listeners
Wilfred Owen: Strange Meeting
Robert Graves: The Portrait
W.H. Auden: The Unknown Citizen
Dylan Thomas: Do not Go Gentle into That Good Night
Ted Hughes: The Thought-Fox
Sylavia Plath: Mirror
Seamus Heaney: Honeymoon Flight
Rabindranath Tagore: False Religion
Nissim Ezekiel: Night of Scorpion
3. Formal letter and application writing 10 Marks

60

The question paper will consist of three sections and the distribution of marks will be as under:
Section A: 10 Marks
Section B: 24 Marks
Section C: 16 Marks
SectionA:
I. Six questions(three questions from the play All My Sons and three questions from Poems
of Nature and Culture) requiring very short answers based on the reading of All My Sons and
the prescribed poems shall be set and examinees will be expected to answer any five.
(2 x 5=10 Marks)
SectionB:
II. THREE questions requiring brief descriptive answers based on character, tone, plot and
theme(s) in the play All My Sons will be set and examinees will be expected to attempt any
TWO. (6x2= 12 Marks)
III. THREE questions on central idea, theme, tone or style etc. of the prescribed poems from the
textbook, Poems of Nature and Culture will be set for the students to attempt any TWO of
these questions. (6x2= 12 Marks)
SectionC:
IV. ONE question requiring students to explain a stanza with reference to context will be set.
The stanza for explanation will be taken from the poems prescribed in the syllabus.
ONE essay type question from the play All My Sons will be set.
The students will be required to answer any of these two questions. (1x8=8 Marks)
V. ONE question with internal choice will be set on formal letter/application writing.
(1x8=8 Marks)
61
1H i`r phsh j`v phsh (eEk ;zrqfj) (;zgkH i[frzdo f;zx okjh),
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o, 2008H
(gfjbhnK S/ ejkDhnK)
2H r`d gqtkj
(;zgkH vkH fpeow f;zx x[zwD ns/ i;gkb f;zx ozXktk)
r[o{ BkBe d/t :{Bhtof;Nh, nzfwqs;o
(Gkr gfjbk)
3H brgr 200 FpdK ftu g?oQk ouBk
4H ;ob nzro/}h g?oQ/ dk gzikph ftu nB[tkd
5H ftnkeoD L
(T) BkT[ tkezF L gfoGkFk, pDso s/ gqeko
(n) tkekswe i[rsK L w/b s/ nfXeko

1H fe;/ fJe ejkDh dk ftFk-t;s{ (d' ftu'I fJe) 10 nze
2H fe;/ fJe o/yk-fusq dk ;ko$ftFk-t;s{ (d' ftu'_ fJe) 10 nze
3H g?oQk L fszBK ftu'_ fe;/ fJe ftF/ T[s/ 05 nze
4H ;ob nzro/}h g?oQ/ dk gzikph ftu nB[tkd 05 nze
5H Bzpo 5 T[s/ fBoXkfos ftnkeoD ftu'_ toDBkswe gqFB 10 nze
6H T[go'es bVh Bzpo 1 ns/ 2 dhnK g[;seK ftu'_ ;zy/g T[`soK tkb/
5 gqFB g[`S/ ikDr/. jo/e dk T[`so 50 FpdK s'_ t`X Bk j't/ 5x2=10 nze
62
BCG-502: muF`lI pMjwbI
AMkW dI vMf:-
Bwg a:- ies Bwg iv`c 15 pRSn pu`Cy jwxgy[ ividAwrQI vloN iksy 10 dy au~qr 30-40 SbdW iv`c id`qy
jwx[ hryk pRSn dy 2 AMk hoxgy[
Bwg A:- ies Bwg iv`c 6 pRSn pu`Cy jwxgy[ ividAwrQI vloN iksy 3 pRSnW dy au~qr 400-500 SbdW iv`c
id`qy jwx[ hryk pRSn dy 10 AMk hn[
1. is`K pMQ iv`c pirvrqn:- guru hrgoibMd swihb qoN guru qyg bhwdr swihb q`k (1606-1675) mIrI-
pIrI, ies dIAW ivSySqwvW qy pRBwv, guru qyg bhwdr jI dw jIvn Aqy Xogdwn, gurU qyg bhwdr
swihb dI Shwdq[
2. guru goibMd isMG qy Kwlsw pMQ dw inrmwx:- guru goibMd isMG jI (1675-1708), AwrMiBk jIvn,
Kwlsw pMQ leI ijMmyvwr pRsiQqIAW (1699), gurU goibMd isMG jI dI SKSIAq[
3. pMjwb dw smwijk qy sìBAwcwrk jIvn:- myly Aqy iqauhwr, lok gIq, lok nwc, pMjwb dy pRis`D
lok ik`sy: pUrn Bgq, hIr rWJw, sohxI mhIvwl
63
sbMiDq pusqkW:-
1. pMjwb dw lok ivrsw, krnYl isMG iQMd, pblIkySn ibauro pMjwbI XUnIvristI pitAwlw[
2. pMjwb dw ivrsw, ipRQIpwl isMG kpUr, inau bu`k kMpnI jlMDr[
3. pMjwb (ieiqhws; klw swihq qy sìBAwcwr Awid) mu`K sMpwdk mihMdr isMG rMDwvw, BwSw ivBwg
pMjwb pitAwlw[
4. iSromxI is`K ieiqhws 1469-1708 fw. suKidAwl isMG, sMgm pblIkySn, smwxw[
5. sMKyp jIvn ds guru swihbwn, igAwnI jgqwr isMG rwey morwvwlI, Awjwd bu`k fIpU, hwl bjwr,
AMimRqsr[
6. is`K ieiqhws (1469-1765), ipMRsIpl qyjw isMG, fw. gMfw isMG, pblIkySn ibauro pMjwbI
XUnivristI pitAwlw[
7. is`K ieiqhws Bwg pihlw, KuSvMq isMG Anuvwdk fw. gurdrSn isMG AolK, lwhor bu`k Swp
luiDAwxw[
8. pMjwb dw ivrsw (pMjwb dy siBAwcwr dw ivkws) ipRQIpwl isMG kpUr, inaU buk kMpnI jlMDr[
9. is`K ihstrI 1469-1988 KuSvMq isMG, nvXu`g pbilSrj nvIN id`lI[
10. swfw ieiqhwsBwg pihlw (1469-1708) pMjwb dw ieiqhws: siqbIr isMG, inau bu`k kMpnI jlMDr[
11. pMjwb dw ieiqhws (1469-1799) iSv gjrwnI, mdn pbilSrj pitAwlw[

64
BCG-503: MANAGEMENT ACCOUNTING

10 questions. Each question will carry one mark; The total weightage being 10 marks.
to five pages in length. Four questions numbering 6,7, 8 and 9 will be set by the examiner
Part-I
Management Accounting Nature and Scope Difference between Cost Accounting, Financial
Accounting and Management accounting Recent Trends in Management Reporting.
Analysis and Interpretation of financial Statement: - Meaning- Types and Methods of
Financial Analysis Comparative statements Trend Analysis Common size statements (a
general discussion only). Ratio Analysis: - Meaning Nature uses and limitations of Ratios
Fund Flow Statements : Meaning and concept of fund-Flow of Fund Preparation of Fund flow
statements uses and significance
Cash Flow Statement : Difference between fund flow statement and cash flow statements
Preparation of cash flow statements as per AS-3 Norms
Part II
Managerial decision making with the help of C.V.P. Analysis : Marginal Costing-Fixed Cost,
Variable Cost, Contribution, P/V ratio, Break Even Analysis Algebraic and Graphic
presentation Decision making: Fixation of Selling Price Exploring new markets make or
buy-key factor Product Mix Operate or Shutdown
Responsibility Accounting Concept Significance Responsibility centers-Activity Based
Costing (General outline only)
Suggested Readings:
1. Maheswari, S.N., Principles of Management Accounting, 2007, Sultan Chand & Sons, New
Delhi
2. Vashisht, C.D. and Sexana, V.K., Advanced Management Accounting, 2012, Sultan Chand &
Sons, New Delhi
3. Gowda, J.M., Management Accounting, 2010, Himalaya Publishing House, New Delhi.
4. Manmohan and Goyal, S.N., Principles of Management Accounting, Shakithabhavan
Publication, Agra
5. Pillai, R.S.N. and Bagavathi, V., Management Accounting, 2013, S. Chand & Co. Pvt. Ltd.,
New Delhi
6. Sharma, R.K. and Gupta, S.K., Management Accounting: Principles and Practices, 1996,
7th Edition, Kalyani Publishers Ltd., New Delhi
65
BCG-504: INDIRECT TAX LAWS
Note: 1.The question paper covering the entire course shall be divided into three
sections.
to Five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner
Part-I
Indirect Taxes: Introduction, Meaning, Features, Merits and Demerits.
Central Excise Duty Act 1944: Central Excise: Meaning, Features, Nature, Kinds, Important
Definitions, General Procedure for excisable goods and obtaining registration. Provisions
regarding Central Excise Duty, Exemptions to small scale industries.
Value Added Tax (VAT): Historical Background, Important Terms and Definitions, Statement
of Objects (Related to Punjab).
Part - II
Central Sale Tax Act 1956: Meaning, growth, objects and important definitions; principles for
determining different categories of sales, collection of tax. Registration of Dealers : Procedure for
obtaining registration certificate; Amendment in Certificate of Registration, cancellation of
Certificate of Registration
Service Tax 2007: Service Tax; Historical development, features, scope, taxable services and
exempted services, Service Tax Credit, Administrative mechanism of service tax; procedure
regarding valuation of taxable services, compensation of tax of different services, provisions
regarding registration and furnishing the returns of service tax.
Suggested Readings:
1. Datey, V.S., Indirect Tax Law & Practice, 2008, Taxmann Publications Pvt. Ltd. New Delhi
2. Mehrota, H.C., Indirect Taxes Law and Practice, 2009, Sahitya Bhawan Publications, Agra
3. Ahuja, G. and Gupta,R., Systamatic Approach to Income Tax, 2011, Bharat Law House Pvt.
Ltd., New Delhi
4. Singhania, V.K. and Singhania,M., Students Guide to Income Tax, 2013, Taxmann
Publication Pvt. Ltd, New Delhi.
5. Ahuja, G. and Gupta, R., Simplified Approach to Corporate Tax Planning and Management,
2012, Bharat Law House Pvt. Ltd., New Delhi.
6. Reddy, P.V., Guide to Service Tax, 12th Edition, Asia Law House, New Delhi
7. Kumar, S., Systematic Approach to Indirect Taxes, 2008, Bharat Law House Pvt. Ltd.,
New Delhi
8. Gupta, S. S., Service Tax -How to meet your obligation, 2010, Taxmann Publications Pvt.
Ltd., Delhi.
66
BCG-505: OPERATIONS RESEARCH
Note: 1. The question paper covering the entire course shall be divided into three
sections.

to Five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner
Part-I
Basics of Operational Research Development, Definition Characteristics, Necessity, Scope,
Limitation.
Linear Programming - Introduction, Application, Formulation of Linear Programming Problem,
General Linear Programming Problem, Graphical Method of Solution. Theory of Simplex method,
Big-M Method.
Transportation Model - Assumption, Formulation and Solution of transportation Models,
Trans-Shipment Problems, Definition of Assignment Model, Hungarian Method for solution of
Assignment Problems, Travelling Salesman Problem.
Part-II
Queuing Models Application, Introduction, Elements, operating Characteristics, Waiting Time

and Idle Time Costs, Model I Single Channel poison Arrivals with Exponential Service Times.
Infinite Population; Assumption & Limitation Poisson of Queuing Model.
Game Theory Theory of Games, Charactertics of Games, Rules Look for a pure Strategy,
Reduce Game by Dominance, Mixed Strategies (2 x 2 Games, 2 x n Games or m x 2 Games).
Net Work Analysis in Project Planning: Project, Project Planning scheduling, CPM, PERT,
Cost Analysis and Crashing the Network Exercises
67
Suggested Readings:
1. Hien, L.W., Quantitative Approach to Managerial Decisions, Prentice Hall, New Jersey.
2. Morse, L. B., Statistics for Business & Economics, Harper Collins, New York.
3. Levin, R. I. and Rubin, D. S., Statistics for Management, 2010, Prentice Hall of India,
New Delhi.
4. Watsnam Terry J. and Keith Parramor: Quantitative Methods in Finance, International
Thompson Business Press, London
5. Sharma, J.K., Quantitative Techniques for Managerial Decisions, 2007,
Macmillan Publishers India, New Delhi.
6. Vohra, N.D., Quantitative Techniques in Management, 2007, Tata McGraw Hill, New
Delhi.
7. Kapoor, V.K., Operations Research Techniques for Management, 7th Edition, Sultan Chand
& Sons, New Delhi.
8. Swaroop, K., Gupta, P.K. and Manmohan, Operations Research, 2013, 18th Edition, Sultan
Chand & Sons, New Delhi.
9. Gupta, P.K. and Hira, D.S., Operations Research, 2009, S. Chand & Co., New Delhi.
68
GROUP I (ACCOUNTING & FINANCE)
BCG-511: CONTEMPORARY ACCOUNTING
Time: 3 Hours Max.Marks: 50
to five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner
from Part-II of the syllabus. The candidates will be required to attempt any two
questions. Each question will carry 10 marks. The total weightage of the section shall be 20
marks.
Part I
Emergence of contemporary issues in accounting influence of other disciplines on accounting

and changing environment.
Human Resource Accounting: Meaning and Scope, Human Resource Cost Accounting
Capitalization, Write off and Amortization Procedure. Human Resource Valuation Accounting
Appraisal of Various Human Resource Valuation Models. Use of Human Resource Accounting in
Managerial Decisions. Human Resource Accounting in India.
Price Level Accounting Methods, Utility and Corporate Practices
Corporate Social Reporting: Areas of Corporate Social Performance, Approaches to Corporate
Social Accounting and Reporting. Corporate Social Reporting in India. Corporate Reporting:
Concept of Disclosure in relation to Published Accounts, Issues in Corporate Disclosure,
Corporate Disclosure Environment, Conceptual framework of corporate reporting.
Part II
Recent Trends in the Presentation of Published Accounts. Reporting by Diversified

Companies.
Value Added Reporting: Preparation and Disclosure of Value Added Statements, Economic
Value Added, EVA Disclosure in India
Basel II and III Norms
Accounting Standards in India. Significance and formulation of Accounting Standards.
Accounting Standards relating to Interim Reporting. Accounting for Leases, Earning Per Share.
and Accounting for Intangibles.
Contemporary Issues In Management Accounting: Target Costing.
69
Suggested Readings:
1. Lal, Jawahar and Lele, R.K., Contemporary Accounting Issues, 1988, Himalaya Publishers.
2. Porwal, L.S., Accounting Theory, 2001, Tata McGraw Hill.
3. Lal, Jawahar, Corporate Financial Reporting,2009, Taxman.
4. Arora, J.S., Price Level Accounting, 1999, Deep and Deep Publishers.
5. Chander, Subhash, Corporate Reporting Practices,1992, Deep and Deep Publishers.
70
BCG 512:ADVANCED FINANCIAL MANAGEMENT

Five pages in length. Four questions numbering 6,7,8 and 9 will be set by the examiner from
Part I
Time Value of Money: Compounding and Discounting techniques- Concepts of Annuity and
Perpetuity. Risk-return relationship
Sources of finance and cost of capital- Different sources of finance; long term and Short term
sources
Cost of capital: concept, relevance of cost of capital, specific costs and weighted average cost,
rationale of after tax weighted average cost of capital, marginal cost of capital
Leverage and capital structure theories- Leverage- Business Risk and Financial Risk -
Operating and financial leverage, Trading on Equity
Capital Structure decisions - Capital structure patterns, Designing optimum capital structure,
Constraints, Various capital structure theories.
Part II
Working Capital Management - Introduction; Meaning and Concept of Working Capital;

Management of Working Capital and Issues in Working Capital; Estimating Working Capital
Needs; Operating or Working Capital Cycle. Various sources of finance to meet working capital
requirements Financing current assets: Strategies of financing (Matching, Conservative, and
Aggressive policies)
Bank financing: recommendations of Tandon committee and Chore committee Management of
components of working capital (an introduction only)
71
Capital Expenditure Decisions

Purpose, Objectives & Process, Understanding different types of projects, Techniques of Decision
making. Methods of Capital Budgeting Traditional and Modern (Elementary Level).
Dividend Decisions- Meaning, Nature and Types of Dividend Some dividend policies and
formulating a dividend policy . Dividend Theories: Walters Model, Gordons Model, Modigliani
and Miller: Irrelevancy Theory (Introductory Level)
Suggested Readings:
1. Khan and Jain, Financial Management,2007, TMH
2. Horne, Van, Financial Management & Policy, 2002, Pearson
3. Sharan, Fundamentals of Financial Management,2008,Pearson
4. Banerjee, B, Financial Policy & Management Accounting, 2005, PHI
5. Chandra, P., Financial Management,2010, TMH

72
GROUP II BANKING AND INSURANCE
BCG 521: BANKING SERVICES MANAGEMENT
Part I
Banking Services Meaning and Importance Economic and Monetary implications of Banking
Operations Tangible Services Deposits, Withdrawals and Lending Intangible Services
Improved Customer Services Deficiency in Services Ways to Improve the Services.
Banking Services Loans and Advances Forms of Advances General Loans, Overdrafts,
Clean advances, Term advances, Consumer Loans, Foreign bills purchases, Advances against Hire
purchase advances, Packing Credits Import loan Industrial advances Advances to Small
borrowers Agricultural Financing-advances.
Part II
Regulations for Banking Services Banking Regulation Act 1949 RBI Act 1934 Negotiable
Instrument Act 1881- Endorsement, Crossing of Cheques, Payment of Cheques, Collection of
Cheques, Bills of Exchange and Promissory Notes, Rights and Liabilities of parties to Negotiable
Instrument Relationship between Banker and Customer.
E Banking Services Internet Banking Phone Banking Mobile Banking ATMs - Debit
Card Credit Cards.
Banking sector reforms Basle Norms Capital Adequacy - Globalised Challenges in Banking
Services New Trends in Banking Services Measurement of Service Quality SERVQUAL
Suggested Readings:
1. Khubchandani,BS, Practice and Law of Banking, Mac Millan India Ltd 2000.
2. Nanda, KC, Credit and Banking,Response Book, Sage Publications , 1999.
3. Sundram & Varshney, Banking and Financial System, Sultan Chand &Sons.
4. Gurusamy,S, Financial Services & System,2009, Vijay Nicole imprints Pvt Ltd.
5. Heffernan, Shelagh, Modern Banking, 2005, John Wiley and Sons Ltd
73
BCG-522: INSURANCE SERVICE MANAGEMENT

entire syllabus with answer to each question up to five lines in length. Students will attempt 10
questions. Each question will carry one mark; The total weightage being 10 marks.
Part I
Insurance organization and management Organisation forms in Life and Health insurance
Organisational structure Life insurers management and Office administration Insurance
documentation Publicity Proposal forms Policies contracts Premium receipts
Endorsement Renewals.
Role of Insurance intermediaries in emerging markets Agency Regulation Prerequisites
Training procedures for becoming an agent Remuneration and other benefits Agency
commission structures Functions of an agent.
Part II
Underwriting and claims Computation of premium and Bonuses Claims Annuities
Pensions Claim processing and settlement Role of Surveyors Opportunity to appeal
Considerations in deriving gross premiums Premium rate structure Surplus and its distribution
Annual claim costs Premium rate variables Need for underwriting - Principles in
underwriting - Features affecting Insurability.
Pricing of insurance products Impact of Legislation and Competition on Pricing Taxation
and Policies Market related policies Cost Consciousness Accounting practices Scale of
operations Factors having impact on the demand for insurance Rigidities in the present pricing
system Getting out of a controlled price regime Price behaviors in a deregulated market.
Suggested Readings:
1. Kenneth black Jr., Harold D. Skipper.Jr: Life and Health Insurance,2000, Pearson
Education.
2. Kenneth black Jr., Harold D. Skipper.Jr: Life and Health Insurance, Response Books.
3. Srinivasan,DC and Shashank srivastsava: Indian Insurance Industry, 2003,
New century publications.
4. Julia holyoake & Bill weiper: Insurance,2007, CIB publications, Delhi.
5. Ganguly, Anand Insurance management,2001, New age publications.
74
GROUP III COMPUTER APPLICATIONS AND EBUSINESS
BCG-531: COMPUTED BASED ACCOUNTING
Part I
Business and Computers: Advantages of using Computers in Business. Evolution of Computers
in Business, Computer Tools for Business Usage.
Accounting as an Information System- Importance of system approach for Accounting.
General Role of Computers in Accounting- Important aspects of Computer Accounting, Types
of Accounting Softwares
Part II
Starting With Tally- Tally server for single user, Tally for Multi-User.
Activating Tally for Single User- For users connected to the internet, for users not connected to
the Internet
Activating tally for Multi-User- Tally License server
New Features of tally, Installation of Tally, Running Tally
Items on the tally screen- Gateway of Tally, Direct Command area, The Buttons
Create a Company- Directory, Name, Mailing Name, Address, State, Pin Code, Email Address,
Use Indian Vat, VAT TIN Number, Income tax Number, Maintain, Books Beginning from,
Tally/Vault password, Use Security Control
Suggested Readings:
1. Firewall, , Computer Accounting, 2006, Lakshmi Publications
2. Rajaraman, V., Introduction to Information Technology, 2013, PHI.
3. Bharihoka, Deepak, Fundamentals of Information Technology, 2009, Excel Book.
4. Madan, Sushila, Computer Applications,2007, Mayur Paperbacks, New Delhi.
5. J.L. Boockholdt, Accounting Information System: Transaction Processing and
Control,1998, Irwin Mcraw-Hill.
75
GROUP III (COMPUTER APPLICATIONS & E-BUSINESS)
BCG-532: E-COMMERCE
Part I
Introduction to E- commerce : Meaning and concept E- commerce v/s Traditional Commerce-

E- Business & E- Commerce History of E- Commerce EDI Importance , features & benefits
of E- Commerce Impacts, Challenges & Limitations of E-Commerce Supply chain
management & E Commerce E Commerce infrastructure.
Business models of E Commerce: Business to Business Business to customers Customers to
Customers - Business to Government Business to Employee E Commerce strategy
Influencing factors of successful E- Commerce.
Part II
Marketing strategies & E Commerce : Website components of website Concept &

Designing website for E- Commerce Corporate Website Portal Search Engine Internet
Advertising Emergence of the internet as a competitive advertising media- Models of internet
advertising Weakness in Internet advertising Mobile Commerce.
Electronic Payment system : Introduction Online payment systems prepaid and postpaid
payment systems e- cash, e- cheque, Smart Card, Credit Card , Debit Card, Electronic purse
Security issues on electronic payment system Solutions to security issues Biometrics Types
of biometrics.
Legal and ethical issues in E- Commerce: Security issues in E- Commerce-Regulatory frame
work of E- commerce.
76
Suggested Readings:
1. Turban, Efraim, and David King, Electronic Commerce: A Managerial Perspective, 2010,
Pearson Education Asia, Delhi.
2. Kalakota, Ravi, Frontiers of Electronic Commerce, 2004, Addison - Wesley, Delhi.
3. Rayport, Jeffrey F and Jaworksi, Bernard J, Introduction to E-Commerce, 2003,
Tata McGraw Hill, New Delhi.
4. Smantha Shurety,, E-Business with Net Commerce, Addison - Wesley, Singapore.
5. Rich, Jason R: Starting an E-Commerce Business, 2007, IDG Books, Delhi.
6. Laudon, Kenneth C and Carol Guercio Traver : E-Commerce business. Technology, 2011,
Pearson Education, Delhi.
7. Stamper David A, and Thomas L.Case: Business Data Communications, 2005,
Pearson Education, New Delhi.
8. Willam Stallings: Business Data Communications, 2007, Pearson Education, New Delhi.
77
B.Com (Pass & Hons.) (Semester VI)
BCG-601: ENGLISH
(COMPULSORY)

The question paper will consist of three sections and the distribution of marks will be as under:
Section A: 10 Marks
Section B: 24 Marks
Section C: 16 Marks
SectionA:
I. SIX questions(three questions based on the prescribed one-act plays from the textbook,
Glimpses of Theatre and three questions based on the novel, The English Teacher) requiring
very short answers based on the close reading of the prescribed novel and one-act plays shall
be set and examinees will be expected to answer any FIVE. (2x5=10 Marks)
SectionB:
II. THREE questions requiring brief descriptive answers based on character, tone, plot and
theme(s) in the prescribed one-act plays will be set and examinees will be expected to attempt
any TWO. (6x2= 12 Marks)
III. THREE questions on central idea, theme, tone or style etc. of the prescribed novel will be set
for the students to attempt any TWO of these questions. (6x2= 12 Marks)
SectionC:
IV. ONE question requiring the students to write an essay on one of the three given topics will be
set. (1x8=8 Marks)
V. TWO essay type questions (one from the prescribed one-act plays and one from the prescribed
novel) will be set for the students to answer any ONE of these questions.
(1x8= 8 Marks)
Texts Prescribed:
1. The English Teacher by R.K. Narayan
2. Glimpses of Theatre, Guru Nanak Dev University Amritsar.
Course Contents:
1. The study of the whole text of the novel, The English Teacher 21 Marks
2. The study of the following one-act plays from the prescribed book,
Glimpses of Theatre 21 Marks
i) The Will
ii) Villa for Sale
iii) Progress
iv) The Monkeys Paw
v) Sorry Wrong Number
3. Essay Writing 8 Marks
78
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79
BCG-602: muF`lI pMjwbI
AMkW dI vMf :-
Bwg a:- ies Bwg iv`c 15 pRSn pu`Cy jwxgy[ ividAwrQI vloN iksy 10 dy au`qr 30-40 SbdW iv`c id`qy jwx
[ hryk pRSn dy 2 AMk hoxgy [
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jwx[ hryk dy 10 AMk hn [
1. rxjIq isMG ADIn pMjwb dw eykIkrn Aqy ivsQwr :- 1790 iv`c pMjwb dy rwjnIiqk hwlwq,
rxjIq isMG dw jIvn Aqy ij`qW, AMimRqsr dI sMDI, rxjIq isMG dy AMgryjW nwl sbMD , sYink pRbMD,
pMjwb dw imlwn ibRitS rwj iv`c [
2. rwjnIiqk jwigRqI Aqy smwijk-Dwrimk suDwr AMdoln :- 1857 dw ivdroh Aqy pMjwb, kUkw
AMdoln, gdr AMdoln, AwrIAw smwj, inrMkwrI qy nwmDwrI, isMG sBw AMdoln, gurduAwrw suDwr
AMdoln Aqy AkwlI[
3. vMf Aqy suqMqrqw :- jilAwvwlw bwg hìqAwkWf, AsihXog AMdoln, nOjvwn Bwrq sBw, isvl nw
PurmwnI AMdoln, Bwrq C`fo AMdoln, mhwn suqMqrqw sYnwnIAW dw Xogdwn-
# lwlw lwjpq rwey # mwstr qwrw isMG
# s.krqwr isMG srwBw # s. Bgq isMG
# s.aUDm isMG # s. KVk isMG

80
sbMDq pusqkW:-
1. rxjIq isMG, nirMdr ikRSn isnhw, pMjwbI XUnIvristI, pitAwlw[

2. mhwrwjw rxjIq isMG, sIqw rwm kohlI, Awqmwrwm AYNf sMnj, pbilSrz AYNf bu`k sYlrz [
3. is`K ihstrI 1469-1988 KuSvMq isMG, nvXu`g pbilSrz, nvI id`lI [
4. is`K ieiqhws Bwg dUjw (1839-2004), KuSvMq isMG Anuvwdk fw. gurdrSn isMG AolK, lwhor bu`k
Swp luiDAwxw[
5. is`K ieiqhws (1526-1849) ibSn dws, mlhoqrw bRdrz pbilSrz, id`lI [
6. pMjwb dIAW lihrW (1850-1910), SmSyr isMG ASok, pRkwSk kivrwj nrwiex isMG v`lB inAwmq
purI [
7. pMjwb dw ivrsw, ipRQIpwl isMG kpUr, inau bu`k kMpnI, jlMDr[
8. is`K ieiqhws, kinMGm, lwhor bu`k Swp, luiDAwxw [
9. pMjwb dw ieiqhws (1791-1966) iSv gjrwnI, mdn pblISrz, pitAwlw [
81
BCG-603: AUDITING
questions. Each question will carry one mark; the total weightage being 10 marks.
Part-I
Introduction: Meaning, Objects, Basic Principles, Auditing and Assurance Standards and
Techniques. Classification of Audit - Audit planning - qualities of auditor advantages and
limitations of audit.
Internal Control, Internal Check and Internal Audit: Introduction, Necessity, Definitions -
Internal Check: Definitions, Difference between Internal Check and Internal Control,
Fundamental Principles of Internal Check Difference between Internal check and Internal audit.
Part-II
Audit Procedure: Vouching definition features examining vouchers - Vouching of Cash
book Vouching of trading transactions - Verification and Valuation of Assets & Liabilities:
Meaning, definition and objects Vouching vs. Verification Verification Valuation of
different asset and liabilities.
Audit of Limited Companies: Company Auditor - Qualifications and disqualifications
Appointment - Removal, Remuneration, Rights, Duties and Liabilities - Audit Committee -
Auditors Report - Contents and Types - Auditors certificates
Special Areas of Audit: Tax audit and Management audit - Recent Trends in Auditing
Suggested Readings:
1. Jha, A., A Students Guide to Auditing, 2012, Taxmann Publications Pvt Ltd., New Delhi.
2. Tandon, B. N., Sudharsanam, S. and Sundharabahu, S., A Handbook of Practical
Auditing, 2010, S. Chand and Co. Ltd., New Delhi.
3. Dinkar, P., Principles and Practice of Auditing, 2004, Sultan Chand and Sons, New
Delhi.
4. Institute of Chartered Accountants of India: Auditing and Assurance Standards, ICAI,
New Delhi.
5. Gupta, K., and Arora, A., Fundamentals of Auditing, 2008, Tata Mc-Graw Hill
Publishing Co. Ltd., New Delhi.
6. Ghatalia, S.V.: Practical Auditing, 2005, Allied Publishers Private Ltd., New Delhi.
82
BCG-604: DIRECT TAX LAWS
Note: 1.The question paper covering the entire course shall be divided into three
sections.
Five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner
from Part-II of the syllabus. The Candidates will be required to attempt any two questions.
Part-I
Income Tax Act 1961: Basic Introduction, Brief history of Income Tax in India, Scope of the
Act, Meaning of Income Tax; Concept of Income Tax; Assessment year, Previous year; Assessee;
Person; Agricultural Income with examples; Residential status and Tax Liability.
Income Tax Act 1961: Heads of Income Computation of Income from Salary inclusive of salary
components Allowances; perquisites; profit in lieu of salary and deductions, Income from House
Property or allowable deductions, profits and gains from Business and Profession
Part-II
Short term and long term capital gains; income from other sources; computation of Gross Total
Income and Total Income and the tax liability of a salaried individual; deductions from the Gross
Total Income of individuals. Tax Deduction at Source
Suggested Readings:
1.Singhania, V.K., Direct Taxes, 2013, Taxmann Publications, New Delhi.
2.Lal,B.B. and Vashisht, N., Direct Taxes, 2012, Pearson Education, New Delhi.
3.Gaur, V.P. and Narang,D.B., Income Tax Law and Practice, 2013, Kalyani Publications, New
Delhi.
4.Chandra, M., Goyal, S.P. and Shukla, D.C., Income Tax Law and Practice, Pragati Prakashan,
New Delhi.
83
BCG-605: CORPORATE GOVERNANCE
questions. Each question will carry one mark; the total weightage being 10 marks.
syllabus. The candidates will be required to attempt any two questions. Each question will carry
10 marks. The total weightage of this section shall be 20 marks.
Part-I
Ethics in Business: Concept of Business Ethics. Corporate Code of Ethics: Environment,
Accountability, Responsibility, Leadership, Diversity, Discrimination.
Principles of Business Ethics, Characteristics of Ethical Organisation, Theories of Business
Ethics, Globalization and Business Ethics, Stakeholders Protection, Corporate Governance and
Business Ethics.
Corporate Governance: Conceptual framework of Corporate Governance, Insider Trading,
Rating Agencies, Whistle Blowing, Corporate Governance Reforms, Initiatives in India including
clause 49.
Major Corporate Scandals: Junk Bond Scam (USA), Enron (USA), WorldCom (USA), Tyco
(USA), Andersen Worldwide (USA), Kirch Media (Germany), Vivendi (France), Parmalat (Italy)
and Satyam Computer Services Ltd (India),
Part-II
Common Governance Problems Noticed in various Corporate Failures, Is Corporate Governance
always the Cause for Corporate Failures?
Codes & Standards on Corporate Governance: Sir Adrian Cadbury Committee (UK), 1992 ,
Calpers Global Corporate Governance Principles (USA), 1996, Hampel Committee on Corporate
Governance (UK), 1997, Combined Code of Best Practices (London Stock Exchange), 1998,
OECD Principles of Corporate Governance, 1999, CACG Guidelines/Principles for Corporate
84
Governance in Commonwealth, 1999, Euroshareholders Corporate Governance Guidelines, 2000,

Principles of Good Governance and Code of Best Practice (UK), 2000, Sarbanes-Oxley (SOX)
Act, 2002 (USA), Smith Report, 2003 (UK)
Suggested Readings:
1. Murthy, K. V. Bhanu and Krishna,U., Politics Ethics and Social Responsibilities of

Business, 2009, Pearson Education, New Delhi.
2. Sharma, J. P., Corporate Governance, Business Ethics & CSR, 2011, Ane Books Pvt. Ltd.,
New Delhi.
3. Mallin,C., Corporate Governance (Indian Edition), 2012, Oxford University Press, New
Delhi.
4. Tricker, B., Corporate Governance-Principles, Policies, and Practice, (Indian Edition),
2012, Oxford University Press, New Delhi.
5. Crane, A. and Matten, D., Business Ethic (Indian Edition), 2003, Oxford University Press,
New Delhi.
6. Albuquerque, D., Business Ethics, Principles and Practices, (Indian Edition), 2010,
Oxford University Press, New Delhi.
7. Blowfield, M. and Murray, A., Corporate Responsibility-A Critical Introduction, 2008,
Oxford University Press.
85
BCG-611: PORTFOLIO MANAGEMENT

Part I
Portfolio Theory: Merits of Diversification: Diversification and Portfolio Risk, Portfolio
Return and Risk, Calculation of Portfolio Risk, Optimal Portfolio.
Portfolio Selection: Concept of Portfolio Selection, Optimal Portfolio, Objectives, Risk and
Investor Preferences, Investment Constraints, Cut-off Rate and New Securities, Efficient
Frontier and Portfolio Selection
Portfolio Revision: Meaning, Need, Techniques of Portfolio Revision, Formula Plans, Rules
Regarding Formula Plans, Constant Rupee Value Plan, Constant Ratio Plan, Variable Ratio
Plan, Modifications, Rupee Averaging Technique.
Part II
Introduction to Investment Management: Concept and objectives of investment, Difference
between Investment and Speculation, Investment and Gambling, Meaning of Investment
Management, Investment Management Process, Investment Alternatives, Features of
Investment Avenues, Types of Management Strategies, Approaches to Investment
Economic and Industry Analysis: Macro-Economic Analysis, Forecasting, Industry Analysis,
Sensitivity of Business Cycle, Industry Life Cycle Analysis, Porter Model of Assessment of
Profit Potential of Industries
.
Suggested Readings:-
1. Lofthouse, Stephen, Investment Management, 1999, John Wiley & Sons Publications
2. Fabozzi, Frank J, Investment Management, 2009, Prentice Hall Publications
3. Fredrick Amling, Investment- An Introduction to Analysis and Management, Prentice Hall
Pub.
4. Chandra, P, Investment Analysis and Portfolio Management,2003, Tata Mcgraw
86
BCG-612: FINANCIAL SERVICES

10 questions. Each question will carry one mark; The Total weightage being 10 marks.
Five pages in length. Four questions numbering 6, 7, 8 and 9 will be set by the examiner from
Part-II of the syllabus. The Candidates will be required to attempt any two questions. Each
Part I
Financial services meaning - features importance contribution of financial services in
promoting industry service sector
Merchant banking meaning, origin and growth of merchant banking in India. Scope of
merchant banking services merchant bankers and management of public issues merchant
banking practices in India. Weakness in the functioning of merchant bankers in India.
Mutual funds: Concept of mutual funds. Growth of mutual funds in India. Mutual fund schemes
money market mutual funds private sector mutual funds functioning of mutual funds in India.
Part II
Lease financing: Meaning types of leasing factors influencing lease performance of leasing
industry in India RBI guidelines for hire-purchase problems of hire-purchasing companies in
India.
A. Factoring: Concept of factoring why factoring types of factoring factoring mechanism
securitization of debt concept and mechanism
B. Retail banking services personal loan home loons car loans consumer loans
educational loans- concept of plastic money - credit cards - debit card (meaning features
types merits and de merits of each services are covered)
C. Venture Capital: Concept of venture capital fund characteristics growth of venture capital
funds in India.
Suggested Readings:
1. Avadhani, Financial Services and Market, 1999, Himalaya Publishing House.
2. Bhole, Indian Financial System, 2009, Himalaya Publishing House.
3. Chandra, P, Security Analysis and Portfolio Management, 2011, Tata McGraw Hill.
4. Desai, Vasanth, The Indian Financial System, 1999, Himalaya Publishing House
5. Varshney, PN & Mittal DK, Indian Financial System, 2000, Sulthan Chand & Sons.
87
BCG- 621: FOREIGN EXCHANGE MANAGEMENT
Part I
The main theories which seek to explain exchange rate behaviour. Forecasting exchange rate
movements. Different exchange rate arrangements and government intervention.
Financial Fragility and Systemic Risk The main causes of financial. fragility and systemic risk.
Financial sector adjustments in response to financial booms and busts since1980.
Introduction to Futures - an overview of financial futures markets, including the types of
contracts available - futures terminology and concepts, and futures pricing and behavior - cost of
carrying and expectations approach - Uses of futures for hedging, arbitrage and speculation.
Part II
Swaps Development of the swaps market - Characteristics and uses of swap products, interest
rate and currency swaps - Legal and regulatory issues.
Exchange rate Risk and Political Risk Identification of the different types of exchange rate
risk; transaction exposure, translation exposure and economic exposure, together with an analysis
of political risk. Managing Foreign Exchange Rate Risk Strategies for managing foreign
exchange rate risk and the instruments available; currency forwards, futures, options and swaps -
Short-term Interest Rate Risk Management.
88
Suggested Readings:
1. Luc Soenen: Foreign Exchange Management, 1999, McGraw-Hill Primis Custom

Publishing.
2. Loosigian, Allan: Foreign Exchange Futures: A Guide to International Currency,
2009,Scholarly Books,USA
3. Klopfenstein, Gary: Strategic Trading in the Foreign Exchange Markets: Insights from
Foreign Exchange Traders Worldwide, 1993, AMACOM.
4. Fatemi, Khosrow : Foreign Exchange Issues, Capital Markets and International
Banking in the 1990's,2012, Taylor & Francis Publishers.
5. Walton, L E: Foreign Trade And Foreign Exchange, Macdonald & Evans. London.
6. Daigler, R.T: Managing Risk With Financial futures, 2000, Ashgate Publishing
Limited
7. C.Jeevanandam: Foreign exchange, Concepts, practices & control, 2012 Sultan Chand
&sons.
89
BCG-622:RISK MANAGEMENT AND INSURANCE

Part I
Risk and Risk Management Process Concept of Risk Risk vs. Uncertainty Types of Risks
- Risk Identification - Evaluation - Risk Management Objectives - Selecting and Implementing
Risk Management Techniques.
Commercial Risk Management Applications - Property - Liability-Commercial Property
Insurance Different Policies and Contracts - Business Liability and Risk Management Insurance -
Workers' Compensation and Risk Financing.
Personal Risk Management Applications - Property - Liability-Risk Management for Auto
Owners - risk management for homeowners.
Part II
Risk Management Applications-loss of Life-Loss of Health - Retirement Planning and

Annuities - Employee Benefits - Financial and Estate Planning.
Risk management environment - industry - functions and organisation of insurers - Government
regulation of insurance sector - IRA - Privatisation of insurance business in India -changes in
Insurance Act - Insurance intermediaries - insurance products pricing - claim valuation -Foreign
insurers in India.
90
Suggested Readings:
1. Rejda, George E: Principles of Risk Management and Insurance, 2011,

Pearson Education.
2. McNamara: Principles of Risk Management and Insurance, 2007, Addison-Wesley
3. Dorfman: Introduction to Risk Management and Insurance,2012, Prentice Hall.
4. Williams and Heins, Risk Management and Insurance, 1998, McGraw Hill Pub.
5. Gupta, PK, Insurance and Risk Management, 2009, Himalaya Publishing.
91

BCG 631: WINDOWS AND NETWORKING

Each question will carry 10 marks. The total weightage of the sectionshall be 20 marks.
Part -I
Operating System and Windows: Operating Systems: Meaning, Definition, Functions and Types
of Operating Systems - Booting process Disk Operating System: Internal and External
Commands Wild Card Characters Computer Virus, Cryptology. Windows operating system -
Desktop, Start menu, Control panel, Windows accessories, The System Tray, Adjusting the Rate
of Speech on the Fly, Application Display, Inputting Text, Windows Text Navigation Commands,
Reading with the screen reader.
Application of Windows-Application Windows Display, Accessing the Ribbons. The Recycle

Bin- Configuring the Recycle Bin. The Run Dialog, Opening a Variety of Items from the Run
Dialog, Exploring Windows Search,Using Search Paremeters
Part-II
Networking- Transmission Modes: Simplex, Half-Duplex, Full Duplex. Analog and digital
transmission. Synchronous and Asynchronous transmission. Multiplexing.
Network Topologies: Bus, Star, Ring, Mesh, Tree.
Network Security: Network security threats - Malicious code (Malware), Hacking, Credit card
frauds. Spoofing, Sniffing Firewall(Concept, Components and Constituents, Benefits), Enterprise
wide security Framework, secure physical infrastructure).
Suggested Readings :
1. White, Curt M, Data communications and Computer Networks , 2013 , Cenange Learning
2. Peterson, Larry L, Computer Networks : A System Approach, 2012, Morgan
Kaufmann
3. Bagad, Vilas S, Computer Networks , 2008, Technical Publications
92

BCG-632:E-Marketing

Part I
E Marketing- Meaning, Concept, Nature, Features for E Marketing Environment, Business

Considerations for E Marketing , Unique E Marketing Issues .
E Marketing Strategies- Big Picture Strategies, Objectives and Goals, Segmentation and
Positioning
E- Marketing Techniques: Search Engines, Directories, Registrations, Solicited targeted E-
mails, Interactive sites, Banners, Advertising, Spam Mails, E-mail, Chain letters.
Applications of 5Ps (Product, Price, Place, Promotion, People), E-Advertising Techniques:
Banners, Sponsorships, Portals, Online Coupons.
Part II
Introduction to Internet age and marketing, marketing in an information-intensive

environment, Customer behavior in the future, the internet and international marketing
Implications of the Internet age for marketing, implications of the Internet for Consumer
Marketing, Data mining in marketing
93
Improving marketing productivity in the Internet Age, product innovation in the Internet age,
developing products on Internet time, Reintermediation and disintermediation in the internet age,
pricing in the internet age, advertising in the internet age, sales and customer and customer service
in the internet age, building meaningful relationships through dialogue
Suggested Readings:
1. Sheth, Jagdish N. and . Krishnan,V, Internet Marketing,2001, Harcourt College

Publishers,
2. Chaffey,Dave and Mayer, Richard, Internet marketing: strategy, implementation and
practice,, 2000, Financial Times Prentice Hall,
3. Barry Silverstein, Business to business Internet marketing Jim Hoskins Publishers
4. Tom , Vassos, Strategic Internet marketing ,1996 , Que Publishers
94
(Two Years Course)
The students will have to select one of the following groups having four papers each, of which
Paper-I shall be offered in B.Com (Hons.) SemesterIII, Paper II in B.Com. (Hons.) SemesterIV,
Paper III in B.Com. (Hons.), SemesterV & Paper IV in B.Com. (Hons.) SemesterVI.
Each paper shall carry 50 marks. Total Marks will be 200.
Group I: Banking
Paper I: Banking and Financial System

Paper II: Electronic Banking and Risk Management
Paper III: Accounting for bankers
Paper IV: Bank Marketing
Group II: Project and production Management
Paper I: Production Management

Paper II: Quality Management
Paper III: Project Evaluation and Management
Paper IV: Logistics and Supply Chain Management
Group III: Insurance
Paper I : Principles and Practices of Life Insurance

Paper II: Principles and Practices of General Insurance
Paper III: Accounting for Insurers
Paper IV: Insurance Marketing
Group IV: International Business
Paper I: Management of International Business Operations

Paper II: Indias Foreign Trade
Paper III: International Financial Management
Paper IV: International Marketing
95
Group I: BANKING
Paper-I: BANKING AND FINANCIAL SYSTEM
Note: The question paper covering the entire course shall be divided into three sections as
follows:
SectionA: It will have question No.1 consisting of 12 very short answer questions from the entire
syllabus with answer to each question up to five lines in length. Students will attempt
part-II of the syllabus. The candidates will be required to attempt any two questions.
PART-I
Financial Economics: Fundamental Concepts money, money supply, money creation.
Overview of the Financial System: Nature, significance, structure: Financial Institutions,
financial markets and financial services.
Modern Commercial Banking: Role and functions of banks, structure of banking in India,
regulatory framework. Opening of accounts for various types of customers - minors - joint
account holders - HUF - firms - companies - trusts - societies - Govt. and public bodies
Importance of Anti Money Laundering.
Banker-Customer relations - Know your Customer (KYC) guidelines-Different Deposit Products -
services rendered by Banks, Ancillary Services: Remittances, Safe Deposit lockers etc - Mandate
and Power of attorney.
PART II
Payment and Collection of Cheque - Duties and Responsibilities of Paying and Collecting,
Banker-protection available to paying and collecting banker under NI Act - endorsements - forged
instruments - bouncing of cheques and their implications.
Principles of Lending - various credit Products / Facilities - working capital and term loans -
Credit Appraisal Techniques - Approach to lending; - credit management - credit monitoring -
Different types of documents; Documentation Procedures; Securities - Different modes of
charging - types of collaterals and their characteristics.
Priority Sector Lending - sectors - targets - issues / problems - recent developments - Financial
Inclusion.
Credit Cards / Home Loans / Personal Loans / Consumer Loans-Brief outline of procedures and
practices.
96
Suggested Readings:
1. Paul and Suresh, Management of Banking and Financial Services, 2007, Pearson
Education.
2. Sunderam and Varshney, Banking Theory Law and Practices, 2004, Sultan Chand and
Sons Publisher.
3. Varshney, P.N, Banking Law and Practice, 2012, Sultan Chand and Sons
4. Desai, Vasant, Banks and institutional management, 2008, Himalaya Publications.
5. Gurusamy, S., Banking Theory: Law and Practice, 2009, Tata McGraw Hill
6. Sundharam, KPM, Money Banking and International Trade, 2002, Sultan Chand and
Sons.
7. Bedi H. L. and Hardikar V. K., Practical Banking Advances, 2001,
UBSPD Publishers and Distributers.
8. Bhole, L.M., Financial Institutions and Markets, 2009, Tata McGraw Hill.
9. Khan, M.Y., Indian Financial System: Theory and Practices, 2004, Tata McGraw Hill.
10. Mishkin, Frederic S., The Economics of Money, Banking, and Financial Markets, 2012,
Pearson college Division.
97
Group I: BANKING
PAPER II: ELECTRONIC BANKING AND RISK MANAGEMENT

follows:
PART-I
Electronic Banking- Core Banking -Electronic products On line Banking Facilities provided and
Security Issues, Cheque Truncation, Microfiche, Phone and Mobile Banking
Electronic Funds Transfer Systems - plain messages (Telex or Data Communication) -
Structured messages (SWIFT, etc...) - RTGS
Information Technology - Current trends - Banknet, RBI net, Datanet, Nicnet, I-net, Internet, E-
mail, etc.- Role and uses of technology up gradation - Global developments in Banking
Technology Impact of Technology on Banks - Effect on Customers and Service Quality -
Computer Audit - Information System Audit. Information System Security and Disaster
Management.
PART - II
Risk Management: Types of risks in banks, Risk Management Frame work in Banks: Enterprise
wide Risk Management in Banks; Elements of Risk Management Frame work; Systematic Risk
Management in Banks; Different Measures of measuring Risks; risk management process and
techniques for assessment and management.
Asset- liability management in banks, Role of RBI
Suggested Readings:
1. Marrison, Christopher Ian, The fundamentals of risk measurement, 2002, New York:
McGraw Hill.
2. Marshall, Christopher Lee, Measuring and Managing Operational Risks in Financial
Institutions: Tools, Techniques, and Other Resources, 2001, Singapore, New York: John
Wiley.
3. MacDonald and Koch, Management of Banking, 2010, Thomson, London.
4. Bidani, S.N., Banking Risks, 2010, Vision Books.
5. Joshi, V.C. and Joshi, V.V., Managing Indian Banks, 2009, Sage Publications.
98
Group I: BANKING
PAPERIII :ACCOUNTING FOR BANKERS

Part -I
Basics of Business Mathematics-Calculation of Simple Interest and Compound Interest -Fixed
and Floating Interest Rates - Calculation of EMIs - Calculation of front end and back end interest -
Calculation of Annuities - Calculation of provisions for NPA and risk weights for Basel II -
Interest calculation using products / balances
Capital Budgeting - Discounted cash flow - net present value - pay back methods
Depreciation - different types - methods of calculation
Accounting in Banks / Branches-Definition & Scope and Accounting Standards-Nature and
purpose of accounting; historical perspectives-Origins of accounting principles-accounting
standards and its definition and Scope.
Record keeping basics - Account Categories - Debit and Credit Concepts - Journalizing -
Maintenance of Cash / Subsidiary Books and Ledger -Trial Balance - Adjusting and Closing
Entries - Day Book and General Ledger Posting.
99
Part -II
Bank Accounting and Balance Sheet-Rules for bank accounts, cash / clearing / transfer
vouchers / system - subsidiary book and main day book - General Ledger - Branch v/s Bank
Accounts
Bank Balance Sheet Structure - accounts - categories - Assets, Liabilities and Net Worth
Components.
Accounting for NPA / Provisioning / Suit Filed Accounts.
Preparation of Final Accounts - Final Accounts of Banking Companies.
Disclosure requirements.
Other Accounts-Company accounts - classes of Share Capital - issue/ forfeiture of Shares - issue
of Bonus Shares.
Bank Reconciliation Statement - Capital & Revenue Expenditure / Depreciation / Inventory
Valuation / Bill of Exchange / Consignment Account / Joint Venture - Special Accounts - Leasing
and Hire - Purchase Company accounts - Accounts of Non - Trading Concerns - Accounting from
incomplete records - Receipts and Payments Account - Income and Expenditure Account, Ratio
Analysis.
Suggested Readings:
1. IIBF, Accounting and Finance for Bankers:(For JAIIB Examinations), 2008, Macmillan
Publishers
2. Morton, D. Walter, Banking and Bank Accounting: An Advanced Set on the Individual
Business Practice Plan, 2011, BiblioBazaar
3. Neal,E Virgin, Modern Banking and Bank Accounting: Containing a Complete Exposition
of the Most Approved Methods of Bank Accounting, 2010, Bibliobazaar
100
Group I: BANKING
PAPERIV: BANK MARKETING
Part-I
Introduction of Marketing and Key Concepts-Definition Marketing and Market, Four elements
in Marketing Mix and their inter relationship. Marketing Planning-Micro and Macro factors
influencing the market for an organisation, Bank Marketing and Marketing Mix, Bank
Distribution. The art of Customer Service as applied to banking.
Customer Behaviour in Banking, Banking Consumer and Market Segmentation-Mass
Marketing, Multiple Marketing, Steps in strategy formulation, Marketing Research in Banking-
types of data-primary and secondary, uses of Marketing Research. Relationship Marketing in
Banking, Competitive Analysis in Banking
Part-II
Banks product strategy-Core, Value Added, Fundamental and Augmented Products, Product
Item and Product Line , Difference between product and service , The concept of Product/Service
Delivery in Banking, Pricing Strategies and its applications in banking--Elasticity of demand ,
Break Even Analysis, Different types of products and key variables
Banking Promotion Strategy- The Communication process, Goals of Communication,Steps in
developing effective communication, Selling and Organising for sales and Selling to corporate
clients-Meaning of corporate clients, relationship and transaction banking, bank organisation for
large corporate clients
Suggested Readings:
1. Chacko, Oommen and Grewal, Rajendra, Marketing of Banking Services, 2003,
MacMillan India Ltd
2. Bank Marketing Association, Bank Marketing, 1990, The Association
3. Reidenbach, R. Eric and Pitts, Robert E, Effective bank marketing: issues, Techniques and
Applications,1987, Bank Administration Institute
101
Group II: PROJECT AND PRODUCTION MANAGEMENT

PAPER-I: PRODUCTION MANAGEMENT
follows:
PART I
Introduction of production and operational management, Demand forecasting, productivity
concepts and measurement. New product /service development.
Production processes, service operations. Design of production system
Facility location and facility layout Capacity planning and management
PART II
Design of work systems Production planning and control
Production scheduling sequencing, network analysis.
Material management material planning and control, Purchase management, Store Management
Inventory Management Fundamentals, Inventory Cost, Inventory Control Systems, Use of IT.
Supply Chain Management and Enterprise Resource Planning
Maintenance Management, Management of safety in a factory.
Suggested Readings:
1. Ashwathappa, K. and Bhai, K.S., Production and Operations management, 2009,

Himalaya publications
2. Mahadevan, B., Operations Management: Theory and Practice, 2nd Edition (2010),
Pearson Education.
3. Bedi, Kanishka, Production and Operations Management, 2004, Oxford Higher
Education.
4. Krajewski, L.J. and Ritzman, L.P., Operations Management Processes and Value
Chains, 7th Edition (2004), Pearson Education.
102

PAPER-II: QUALITY MANAGEMENT
follows:
SectionC: It will consist of essay type/numerical questions with answer to each question upto
PART I
Concepts of Product and Service Quality, Principles and Philosophies of quality management,
Dimensions of Quality. PDCA Cycle, Deming's, Juran's, Crosby's Quality Philosophy. Quality
Cost. Relevance of quality management to organizational excellence. Business Process
reengineering
Quality systems fundamentals, organizing and implementation of quality systems Tools and
techniques of quality management
Control Charts for SQC: Statistical Quality Control (SQC). Six Sigma: Concepts, Steps and Tools.
PART II
Quality Function Deployment, QFD example.
Total Quality Management perspective, methodologies and procedures; Roadmap to TQM, ISO
9000, KAIZEN, Quality Circles, Quality Models for organizational excellence.
Benchmarking, Taguchi method, Pareto Analysis, Pokka Yoke (Mistake Proofing).
Other Factors in Quality: Human Factors such as attitude and errors. Material-Quality,
Quality circles, Quality in sales & service.
Information technology and Quality management
103
Suggested Readings:
1. Mitra A., Fundamentals of Quality Control and Improvement, 2012, John Wiley &
Sons.
2. J Evans and W Linsay, The Management and Control of Quality, 2005, Thomson.
3. Besterfield, D. H.; Besterfield, G.H.; Besterfield, Carol; Besterfield M.; Urdhwareshe, H.;
Urdhwareshe R., Total Quality Management, 2011, Pearson Education.
4. Besterfield, D H, Quality control, 2009, Prentice Hall.
5. Bhat, K.S., Quality Management, 2009, Himalaya Publishing
104

PAPEIII: PROJECT EVALUATION AND MANAGEMENT
Part -I
Project Identification Analysis: Socio-economic Consideration in Project Formulation; Social
Infrastructure Projects for Sustainable Development; Investment Opportunities; Project Screening
and Presentation of Projects of Decision Making; Expansion of Capacity; Diversification.
Market and Technical Analysis: Market and Demand Analysis Market Survey,Demand
Forecasting, Uncertainties in Demand Forecasting; Technical Analysis-Product Mix, Plant
Capacity, Materials and Inputs, Machinery and Equipment.
Project Costing and Finance: Cost of project; Cost of production; Break even Analysis; Means
of Financing Project; Tax Aspects in Project Finance; Role of Financial Institution in Project
Finance.
Part -II
Project Appraisal: Time Value of Money; Project Appraisal Techniques Playback Period,
Accounting Rate of Return, Net Present Value, Internal Rate of Return, Benefit Cost Ratio; Social
Cost Benefit Analysis; Effective Rate of Protection.
Risk Analysis: Measures of Risk; Sensitivity Analysis; Stimulation Analysis; Decision Tree
Analysis.
Project Scheduling/Network Techniques in Project Management: CPM and PERT Analysis;
Float times; Crashing of Activities; Contraction of Network for Cost Optimization, Updating;
Cost Analysis of Resources Allocation. Basic knowledge of the leading softwares for Project
Planning and Analysis.
105
Suggested Readings:
1. Bhavesh, M. Patel, Project Management-Strategic Financial Planning Evaluation and

Control,2000, Vikas Publishing House Pvt. Ltd.
2. Chandra, P, Project Management.,2007 Tata McGraw Hill.
3. Wysocki and Robert K., Effective Project Management., 2000, John Wiley and Sons,
USA.
106

PAPERIV: LOGISTICS AND SUPPLY CHAIN MANAGEMENT

Part-II of the syllabus. The candidates will be required to attempt any two questions. Each
Part I
Logistics Management: Definition of logistics and the concepts of logistics. Logistics Activities:
Functions of the logistics system transportation, warehousing, order processing, information
handling and procurement. Materials Management: Materials management functions and control,
inventory management in logistics system, inventory decision-making, MRP, MRP II systems,
multi-echelons.
Logistics Customer Service, Modeling logistics systems, Simulation of logistic systems, cost
effective distribution strategies, Value of information in logistics, E-logistics, risk pooling effect,
International and global issues in logistics, Integrated functional activities in logistics, Role of
government in international logistics and Principal characteristics of logistics in various countries
and regions.
Part II
Definition of Supply Chain Management (SCM); Scope & Importance of Supply Chain
Management; Key drivers Of the SCM; Features of Supply Chain Management; Supply Chain
Network 1st Tier , 2nd Tier Suppliers and Customers; Customer Service Dimension (Seven R
Principles, Service after sale, Customer delight)
Inventory Control, Planning & Managing Inventories; Warehouse Management (Receipt,
issue, storage and preservation, stock verification, In bound and out bound distribution
operations); Order Management; Competitive advantage through logistics and supply chain
management; Responsive Supply Chain.
Suggested Readings:
1. Dyckhoff, Harald, Supply Chain Management and Reverse Logistics,2004, Springer

(India) Pvt. Ltd.
2. Dubey, Jayashree and Saikumar, M.L, Supply Chain Management,2007, IIPE
Hyderabad and New Century Publication, New Delhi.
3. Sahay, BS, Emerging Issues in Supply Chain Management,2004, Macmillan.
4. Kulkarni, Sarika and Sharma, Ashok, Supply Chain Management Creating Linkages for
Faster Business Turnaround,2005, McGraw Hill.
107
GROUP-III: INSURANCE
PAPER-I: PRINCIPLES AND PRACTICE OF LIFE INSURANCE
follows:
SectionC: It will consist of essay type/numerical questions with answer to each question upto
PART-I
Introduction to risk management, mitigating risk via insurance markets, Nature of insurance
business, insurance business environment in India, Insurance sector in India.
Life Insurance: Introduction to Life insurance, principles of life insurance. Regulatory
framework, Financial planning and life insurance.
Plans/Policies of Life insurance: Different types of life insurance plans - Term Plan -
Endowment Plan - Money Back Insurance Plan - Whole-Life Insurance Plan - Unit Linked
Insurance Plans (ULIPs) - Joint Life Insurance Plans - Child Insurance Plans - Rider benefits.-
Industrial life insurance Group insurance- Keyman insurance - Health insurance and its types.
Annuities: Understand the concept of annuity - Different types of annuity plans - Advantages and
disadvantages of annuity Annuity Vs Life Insurance -
PART-II
Policy Documents: Importance of a policy document - Format of a policy document - Policy
schedule and its various components - Conditions and privileges in a policy document - Duplicate
policies.
Premium payment, policy lapse and revival: Different types of premium Different factors
considered in calculating premium - Bonus in policies - Different types of bonus in life insurance
policies, Premium calculations - Surrender value and non-forfeiture options - Revival of lapsed
policies and its types
108
Policy Claims: Different types of policy claims - Survival Benefits - Death Claims - Maturity
Claims - Submission of Proof of title at claim processing stage - Early Claims & Nonearly Claims
- Documents required for processing early claims - Death due to un-natural causes or accidents -
Nomination - Assignment--Waiver of evidence of title - Claims Concession Clause and Extended
Claims Concession Clause - Presumption of Death - Insurance Riders - Accidental Death Benefit
rider - Permanent Death Benefit Rider
Suggested Readings:
1. Periasamy, P., Principles and Practice of Insurance, 2010, Himalaya Publlication.
2. Sahoo, S.C. and Das, S.C., Insurance Management, 2010, Himalaya Publication.
3. Kotreshwar, G., Risk Management- Insurance and Derivatives, 2005,
Himalaya Publishing House.
4. Gopal Krishan, G., Insurance Principles and Practice, 1994, Sterling Publishers, New
Delhi.
5. Gupta, P.K., Fundamentals of Insurance, 2nd edition (2011), Himalaya Publications.
6. Niehaus, Harrington, Risk Management and Insurance, 2007, Tata McGraw-Hill
109
PAPER-II: PRINCIPLES AND PRACTICE OF GENERAL INSURANCE
follows:
PART-I
Risk Mitigation Through General Insurance: Risks Faced by the Owner of Assets Exposure
to Perils Nature of General Insurance, General Insurance Industry in India.
Insurance Forms: Proposal Forms, Cover Notes, Certificate of Insurance, Policy Forms,
Endorsements, Interpretation of Policies, Co-Insurance, Standard Policies.
Fire & Marine Insurance Coverages: Fire Insurance Coverages Marine Insurance Coverages
Types of Marine Insurance Policies, - Duty & Increased Value Insurance - Reinsurance
Recoveries- Functions of Salvage Association and Functions of Cargo Surveyors.
Motor Insurance: Comprehensive Policy for Private Cars Loss on Damage - Liability to Third
Parties, Medical Expenses - General Exception - Conditions - No Claims Bonus - Transfer of
Interest - The Schedule Comprehensive Policies on Commercial Vehicles Comprehensive Policies
on Motor Cycle
110
PART II
Miscellaneous Coverages: Personal Accident insurance health insurance - Burglary insurance
Baggage insurance Legal Liability insurance Public & Product Liability insurances
Professional Indemnity insurance Workmens Compensation Insurance Fidelity Guarantee
insurance Bankers Indemnity insurance Carriers Legal Liability insurance Jewellers Block
insurance Composite policies - Aviation insurance Engineering insurance Rural Insurances
Micro insurance.
Specialised Insurances: Industrial All Risks insurance Advance Loss of Profits insurance Oil
& Energy Risks insurance Satellite insurance.
Underwriting: Objectives and approach Underwriting policy Reinsurance.
Rating and Premium: Classification of risks Discrimination Bonus / Malus Claims cost
acquisition cost Management expenses Classification of products Premium Short period
scales Failure of consideration Refund / return of premium Advance payment of premium,
Claims: Preliminary procedure Loss minimization Procedure Claims Form Investigation
and assessment Surveyors and loss assessors Claims documents Arbitration Discharge
vouchers Post settlement actions Recoveries Salvage & Loss minimization Inhouse
settlement.
Suggested Readings:
1. Gupta, P.K., Principles and Practice of Non life Insurance, 2006, Himalaya Publications
2. Periasamy, P., Principles and Practice of Insurance, 2010, Himalaya Publication.
3. Gupta, P.K., Insurance and Risk Management, 2010, Himalaya Publication.
4. Gopal Krishan, G., Insurance Principles and Practice, 1994, Sterling Publishers, New
Delhi.
5. Niehaus, Harrington (2007), Risk Management and Insurance, Tata McGraw-Hill
111
PAPERIII: ACCOUNTING FOR INSURERS

Part I
Elementary Principles of Accounts: Basic Principles of Double Entry , Group of Accounts.

Principle of Journal and Ledger, Cash Book , Trial Balance , Final Accounts, Distinction between
Capital and Revenue Expenditure ,Trading Account , Balance Sheet
Accounting Procedures -Premium Accounting: Accounting of Premium, Renewal Premium,
SSS Business Accounting Procedures.
Application of Financial Management Concept in Insurance Industry:
Introduction Different Financial Management Concepts, Assets Risks, Market Risks,
Realization Risk, Asset Liability Management, Cash Management, Capital Market Financial Ratio
in Life Insurance Industry.
Part II
Introduction to Underwriting: Insurance Profile of an Underwriter, Underwriting Purpose

& Objectives of Underwriting, Importance of Underwriting, The Underwriting Process, Functions
of Underwriting, Risk selection, Classification & Rating, Policy Forms. Rate Making, Types of
Underwriters, Underwriting Decisions, Policies on Preferred / Standard / Sub-standard Basis,
Monitoring Underwriting Decisions.
Reinsurance: Definition of reinsurance, utility of reinsurance, health insurance and reinsurance
models, products supported by reinsurers, white labelling, social reinsurance annual reinsurance
programme.
112
Suggested Readings:
1. Barnett, Samuel Life Insurance Accounting ,2012, General Books

2. American Institute of Certified Public Accountants, Deposit Accounting: Accounting For
Insurance and Reinsurance Contracts, 1998 , The Institute
3. Henns, John L , Principles of Insurance Accounting Mid America Publishing
Corporation
113
PAPERIV: INSURANCE MARKETING
Part-I
Insurance Industry In India- Introduction and History , An analysis of evolution of Insurance in
India , Dynamic Market Environment for Insurance in India, Authorities and Regulatory
Environment. Status Quo- The Indian Market vis-a-vis other Markets
Life Insuarnce- Industry Outlook and major players, Market Opportunitiesand
Challenes:Empirical Results and Analysis. Urgent needs and Customer Segmentation, Products,
Pricing Criteria, Distribution Channels, Communication Strategy .
Part-II
Health Insurance- Industry Outlook and Major Players, Market Opportunities and Challenges:
Empirical Results and Analysis. Urgent needs and Customer Segmentation, Products, Pricing
Criteria, Distribution Channels, Communication Strategy.
Conclusion- Outlook for Life and Health Insurance Market in India , Summary of the Best
practices
Suggested Readings:
1. Dewan,Novi , Indian Life and Health Insurance Industry- A Marketing Approach, 2010,
Gabler Edition Wissenschart
2. Allen, Sharon B and Goodwin, Dennis W Life and Health Insurance Marketing, 1998,
Life Office Management Association
3. Kravitz, Seth and Barinskiy, Lev Mastering Insurance Marketing, 2010, Create Space
114
GROUP-IV: INTERNATIONAL BUSINESS

PAPER-I: MANAGEMENT OF INTERNATIONAL BUSINESS OPERATIONS
follows:
PART I
International Business - nature, scope, structure and significance, Emergence of multinational and
Transnational corporations, Global business environment social, cultural, economic, political
and ecological factors.
Cultural Contacts of Global Management, Understanding the Role of Culture Communicating
Across Cultures, Cross Cultural Negotiations and Decision Making.
Foreign Market Entry Modes: Direct and Indirect entry modes, choice of entry mode, FDI and
collaborative ventures, Managing collaborative ventures, Licensing, Franchising, and other
Contracts.
Mergers and acquisitions, Indian companies going global.
PART II
Global Sourcing: Trends towards outsourcing, evolution of global sourcing, benefits and
challenges, risks in global sourcing and strategies for minimising risk.
Social Responsibilities and Ethics, MNE Social Responsibilities, Efficiencies, Perspectives,
Ethics, Technological Perspective, Foreign Corrupt Practices Act
Competitive Strategy and the International Business Environment. Designing Organizations for
International Environments
115
Suggested Readings:
1. Sundaram, Anant K. and Black, J. S., The International Business Environment,

2nd Edition Prentice Hall.
2. Hamilton, Leslie and Webster, Philip, The International Business Environment,
2nd Edition (2012), Oxford University press
3. Daniels, John; Radebaugh, Lee and Sullivan, Daniel, International Business,
13th Edition (2011), Pearson Education.
4. Paul, Justin, International Business, 4th Edition (2008), PHI Learning.
5. Sharan Vyuptakesh, International Business Concept, Environment and Strategy,
3rd Edition (2010), Pearson Education, Delhi.
6. Hill, Charles W.L. and Jain, Arun Kumar, International Business Competing in the
Global Market Place, 6th Edition (2011), The McGraw Hill Publishing Co. Ltd., New
Delhi.
7. Cavusgil, S.T.; Knight Gary and Riesenberger, John, International Business Strategy
Management and the New Realities, 2nd Edition (2011), Pearson Education, Dorling
Kindersley (India) Pvt. Ltd, Delhi.
116

PAPER-II: INDIAs FOREIGN TRADE
follows:
five pages in length. Four questions numbering 6, 7,8 and 9 will be set by the examiner from
PART I
Foreign Trade, Instruments of foreign trade, Import/export control, Exchange control in India,
import finance (documentary credit), export financing,
Regulatory framework for export/ import operations. Export promotion incentives, import/export
guarantees, Foreign remittances, technology transfer.
Crossborder banking arrangements forms of International banking, NRI/NRO accounts, cross
border risk.
International monetary systems. International finance.
PART II
Foreign Exchange Market: Nature of transactions in foreign exchange market and types of
players, convertibility of rupee, euro currency market, commercial rates of exchange, exchange
rate determination
Strategies of international business,
International Investment: Types and significance of foreign investments, factors affecting
international investment, growth and dispersion of FDI, cross border mergers and acquisitions,
foreign investment in India,
Suggested readings:
1. Chaudari, B.K. and Agarwal, O.P., Foreign Trade and foreign exchange, 2010,
Himalaya Publication.
2. Daniels, John; Radebaugh, Lee and Sullivan, Daniel, International Business,
13th Edition (2011), Pearson Education.
3. Paul, Justin, International Business, 4th Edition (2008), PHI Learning.
4. C. Paul Hallwood and Ronald Macdonald, International Money and Finance,
3rd Edition (2000), Blackwell, Oxford U.K.
117

PAPERIII: INTERNATIONAL FINANCIAL MANAGEMENT
Part I
Foreign Exchange System: The Internationalization of Business And Finance, Alternatives

Exchange Rate System; International Monetary System, The European Monetary System. Foreign
Exchange Rate Determination: Introduction To Spot Market And Forward Market; Setting The
Equilibrium Spot Exchange Rate; Factors Affecting Currency Value; Bop Approach And Asset
Market Approach; Role Of Central Bank In Determination Of Exchange Rates; Parity Conditions
In International Finance; Purchasing Power Parity.
Foreign capital budgeting decisions of an MNP: Ascertainment of Cash Outlay and Future Cash
Inflows for Parent and Subsidiary, Profitability Analysis of Project for Parent under Different
Situation.
Part II
Country risk analysis: Country Risk Analysis, Measuring And Managing Political Risk, Firms
Specific Risk; Country Risk Analysis, Study Of Economic And Political Factors Posing Risk,
Country Risk Analysis In International Banking
Measuring and Managing Various Exposures: Alternative Measures of Foreign Exchange
Exposure.
Risk Hedging- An Introduction; Measuring and Managing Transaction Exposure; Measuring and
Managing Operating Exposure.
Foreign Exchange Risk Management; Foreign Exchange Instruments, Currency Futures and
Options Market; Interest Rates and Currency Swaps; Interest Rate Forwards And Futures.
118
Suggested Readings:
1. Shapiro, Allan C Multinational Financial Management, 2003, John Wiley and Sons,
Singapore.
2. Apte P.G., International Financial Management, 2009, Tata McGraw Hill, India.
3. Bhalla, V.K. , International Financial Management, 2008, Anmol Publications, India.
4. Eitman, Stonehill and Moffett, Multinational Business Finance, 2004, Pearson Education,
India.
119

PAPERIV: INTERNATIONAL MARKETING
Part I
Over View of the World Business: Domestic V/s International Marketing; Benefits of Intl.
Marketing Trade Theories : Economic Development Barriers to International Marketing; Role of
GATT WTO, OSP, etc.,
Global Business Environment, World Marketing Environment, Political/ Legal/ Cultural/ Social/
Psychological dimensions
Part II
Planning for Intl. Mktg.- Overseas MR, IS, Foreign Market ,entry strategies, International
marketing Decisions-Product Branding, Packaging, Pricing, Distribution, Sales, Sales &
Promotion Decision &strategies
Foreign Trade in India- Regulation, Promotion &Development, Foreign Trade Control, EXIM
Policy, Organizational Setup. Export Documents and Procedures, Export Risk, Insurance. Major
problems of Indian Export
Suggested Readings:
1. Onkvisit, S and Shaw, J, International Marketing-Analysis & Strategy, 1993
2. Rajagopal, International Marketing Global Environment, Corporate Strategy, Case
studies; Vikas Publications.
3. Onkvisit & shaw, International Marketing Analysis & Strategy, 2007, (PHI Learning)

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FACULTY OF ECONOMICS & BUSINESS

Bachelor of Commerce (B.Com.)

GURU NANAK DEV UNIVERSITY

(ii) Subject to change in the syllabi at any time.

BCG-107 Computer Fundamentals 50 4

1. ACCOUNTING & FINANCE

BCG-511 Contemporary Accounting 50 6 -

BCG-512 Advanced Financial Management 50 6 -

2. BANKING & INSURANCE

BCG-521 Banking Services Management 50 6 -

BCG-522 Insurance Services Management 50 6 -

3. COMPUTER APPLICATIONS & E-BUSINESS

BCG-531 Computer Based Accounting 50 6 -

1. ACCOUNTING & FINANCE

BCG-611 Portfolio Management 50 6 -

BCG-612 Financial Services 50 6 -

2. BANKING & INSURANCE

BCG-621 Foreign Exchange Management 50 6 -

BCG-622 Risk Management and Insurance 50 6 -

3. COMPUTER APPLICATIONS & E-BUSINESS

BCG-631 Windows and Networking 50 6 -

B.Com. (Honours) (Semester III - VI)

Each paper shall carry 50 marks. Total Marks will be 200.

Time: 3 Hours Max. Marks: 50

Instructions for the Paper Setter and Distribution of Marks:

BCG-102: gzikph (bkiawh)

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BCG-102: w[ZYbh gzikph

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BCG-103: FINANCIAL ACCOUNTING

Time: 3 Hours Max. Marks: 50

SectionB: It will consist of essay type/numerical questions up to five pages in

Note: Latest edition of text book may be used.

BCG-104: BUSINESS ORGANISATION

1. Bhusan, Y.K. Fundamentals of Business Organisation and Management, 1980,

BCG-105: BUSINESS COMMUNICATION

Time: 3 Hours Max. Marks: 50

Business Communication Meaning & Importance, Communication Purpose, Process,

1. Taylor, S. and Chandra, V., Communication for Business: A Practical

7. Ramesh, M.S. & C. Pattanashetti, Effective Business English and Communication,

8. Majumdar, M., Commercial Correspondence, 11th Edition, Bookland, Calcutta.

10. Pal, R. & Korlahalli, J.S., Essentails of Business Communication, 2008,

Note: Latest edition of text book may be used.

BCG-106: BUSINESS STATISTICS

BCG-107 COMPUTER FUNDAMENTALS

Computer Software and Hardware-System, Application, Service Software, Machine and

Note: Latest edition of text book may be used.

Time: 3 Hours Max. Marks: 50

BCG-202: gzikph (bkiawh)

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